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A consulting company has enquired whether it must apply IRPF (Personal Income Tax) withholdings on employee salaries paid by a related entity (Y), or on costs that it pays and subsequently re-invoices. The DGT has ruled that withholding is required due to the related nature of the entities and provides details on the treatment of benefits in kind.
Question raised: Whether the consultant is obliged to apply withholding tax on the salaries of Y's employee or on the costs that the consultant pays directly and subsequently re-invoices to Y.
Las entidades residentes o establecimientos permanentes están obligados a retener el IRPF cuando se satisfacen rendimientos del trabajo por otra entidad vinculada en los términos del Impuesto sobre Sociedades. En este caso, la consultante debe retener sobre las retribuciones satisfechas por la entidad Y y sobre las satisfechas directamente. Respecto a las rentas en especie, el seguro médico está exento si no supera los límites legales y el uso particular de vehículo de empresa constituye rendimiento en especie sujeto a ingreso a cuenta.
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