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A self-employed professional assigns the right to collect outstanding fees to a third party for an amount lower than the original value. The DGT has determined that this transaction is exempt from VAT and that the amount received is not subject to IRPF withholding.
Cuestión planteada Sujeción al IVA y a retención a cuenta del IRPF de la cesión.
La transmisión de créditos que integran el patrimonio profesional es una prestación de servicios sujeta al IVA, pero se encuentra exenta según el artículo 20.Uno.18.e) de la Ley 37/1992. Respecto al IRPF, la cesión genera una ganancia o pérdida patrimonial por la diferencia entre el valor de transmisión y el de adquisición. No procede realizar retención sobre el importe de la cesión al no ser una de las rentas sometidas a retención por el Reglamento del IRPF.
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