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A community of property engaged in livestock activities asks whether IRPF retention applies to sales of calves to a commercial company. The DGT confirms that retention does apply, at the rate corresponding to livestock activities.
Question raised: Subject to Personal Income Tax (IRPF) withholding on said sales.
Income paid to entities under the income attribution regime is subject to withholding or payment on account. In the case of income from agricultural or livestock activities, excluding pig fattening or poultry farming, a withholding rate of 2 percent is applied to the gross income. The payer of the income is the party obligated to perform said withholding.
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