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A consultant not carrying out economic activities asks whether IRPF retention applies when paying a contractor's invoice under a TRADE contract. The DGT states that, as the consultant does not carry out economic activities, they are not a retention obligor.
Question posed: Whether they must practice withholding tax on account of IRPF when paying this self-employed individual the invoice issued for the services rendered.
To be required to withhold, the payer must be included in Article 76 of the IRPF Regulation. Natural persons are only required to withhold when they carry out economic activities and pay income in the course of these activities. Since the inquirer does not carry out an economic activity, they are not required to withhold regardless of the nature of the income paid.
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