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A query was raised regarding whether remuneration for selling mobile operator contracts should be subject to Personal Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as the activity is limited to bringing parties together to conclude a contract without assuming any risk, it constitutes income from professional activity.
Cuestión planteada Sometimiento a retención a cuenta del IRPF "de la retribución por vender contratos de línea de operadores de móviles".
La retribución por vender contratos de línea de operadores de móviles constituye un rendimiento de actividad profesional, ya que el comisionista se limita a acercar o aproximar a las partes interesadas para la celebración de un contrato sin asumir el riesgo y ventura de la operación. Por tanto, procede la aplicación de la retención correspondiente según el Reglamento del IRPF.
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