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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.
Cuestión planteada Si debe practicar retención a cuenta del IRPF cuando abone a este autónomo la factura que le expide por los servicios prestados.
Para estar obligado a retener IRPF, el pagador debe estar incluido en el artículo 76 del Reglamento del Impuesto. Las personas físicas solo están obligadas a retener cuando ejercen actividades económicas y satisfacen rentas en el ejercicio de estas. Como el consultante no realiza actividad económica, no es un obligado a retener y no debe practicar retención independientemente de la naturaleza de las rentas.
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