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A query was raised regarding whether bulk sales by occasional collectors are subject to VAT and if companies are required to withhold Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that VAT does not apply as it is not a business activity, and no Income Tax withholding is required because the income is not subject to such withholding.
Cuestión planteada 1ª Sujeción al Impuesto sobre el Valor Añadido de las entregas realizadas por los recolectores ocasionales.
Las entregas de garrofa realizadas por personas físicas que actúan como recolectores ocasionales no están sujetas al IVA al no realizarse en el marco de una actividad empresarial o profesional. Asimismo, no existe obligación de practicar retención de IRPF, ya que la renta obtenida se califica como una ganancia patrimonial no incluida en el listado de rentas sujetas a retención del Reglamento del IRPF.
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