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V2870-23 25 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Physical persons employing domestic workers are not obliged to withhold IRPF or file withholding declarations

A private individual asks whether they must withhold IRPF from their domestic worker and file annual withholding declarations. The DGT responds that, as no withholding obligation exists, no withholding is required nor annual declarations need to be filed.

The question raised

Cuestión planteada Obligación de informar a la Agencia Tributaria en algún modelo anual de las cuantías que mensualmente se entregan a la trabajadora.

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