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A query was raised regarding whether a company in liquidation must pay the VAT on a lawyer's fees one year after they accrued, and whether IRPF withholding is required if the debt has prescribed. The DGT ruled that VAT may be voluntarily assumed and that IRPF withholding is mandatory regardless of the statute of limitations.
Cuestión planteada En relación con el Impuesto sobre el Valor Añadido, se consulta si procede abonar por la sociedad el IVA correspondiente, consultándose en relación con el IRPF si procede practicar retención al considerar la letrada prescrito el gravamen correspondiente a dichos honorarios.
En cuanto al IVA, aunque el derecho a repercutir el impuesto caduca al año del devengo, la sociedad puede aceptar soportar la cuota de forma voluntaria. Respecto al IRPF, el retenedor no tiene competencia para determinar la prescripción de la deuda y está obligado a practicar la retención según la normativa vigente. El destinatario podrá solicitar la devolución mediante el procedimiento de rectificación si considera que la deuda ha prescrito.
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