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A foundation has enquired whether it must apply personal income tax (IRPF) withholdings to individuals providing computer maintenance and repair services. The Directorate General for Taxes (DGT) has ruled that the obligation to withhold will be determined by the nature of the activity performed by the service provider.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de los rendimientos correspondientes a las prestaciones de los referidos servicios.
El sometimiento a retención depende de si los rendimientos son de actividades profesionales, agrícolas, ganaderas, forestales o empresariales en estimación objetiva. Si la actividad es profesional, se aplica el 15% de retención, salvo excepciones de nuevos profesionales o deducciones específicas. Para las actividades de transporte de mercancías por carretera y mudanzas en estimación objetiva, la retención es del 1%.
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