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An association has requested clarification on whether Income Tax (IRPF) withholding should be applied when paying compensation to professionals for the cancellation of cultural performances. The Directorate-General for Tax (DGT) has ruled that such compensation replaces income from professional activities and must, therefore, be subject to withholding.
Cuestión planteada Sometimiento a retención de las referidas indemnizaciones, teniendo en cuenta además que los profesionales les pasan factura con retención, pues están dados de alta en epígrafes de las secciones segunda y tercera de las tarifas del Impuesto sobre Actividades Económicas.
Las indemnizaciones por la cancelación de una prestación de servicios profesionales se califican como rendimientos de actividad profesional al sustituir a los rendimientos de la actividad. Al ser rentas sujetas a retención, debe aplicarse el tipo previsto en el artículo 95.1 del Reglamento del IRPF. El pagador es el responsable de practicar la retención y expedir la certificación correspondiente.
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