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A taxpayer engaged in both professional and business activities has enquired whether they must submit split IRPF payments. The DGT has ruled that while professional activities may be exempt if they meet withholding requirements, business activities always necessitate the submission of split payments.
Cuestión planteada Obligación de presentar pagos fraccionados a cuenta del IRPF.
Los profesionales están exonerados de presentar pagos fraccionados si al menos el 70% de sus ingresos del año anterior sufrieron retención o ingreso a cuenta. Sin embargo, para la actividad empresarial no existe tal exoneración. Por tanto, si se cumplen los requisitos, solo se presentará el pago fraccionado por la actividad empresarial.
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