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An independent professional asks whether retention should apply to an invoice issued to another independent professional who is a company administrator. The DGT responds that retention would not apply if the payment is made personally and not as part of an economic activity.
Cuestión planteada Constancia de la retención en las facturas que emite.
La retención de IRPF sobre rendimientos de actividades profesionales se aplica si el pagador es un obligado a retener. Si el servicio se presta a una sociedad, esta debe practicar la retención. La retención no procedería únicamente si el destinatario satisface los honorarios a título personal, fuera de su actividad económica. La constancia de la retención no es un requisito obligatorio de la factura.
What is published here, applied to a company or a specific case. The first meeting is free.
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