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A company engaged in ham-cutting services has enquired whether it must apply income tax (IRPF) withholding to cutters hired as individuals. The Directorate General for Taxes (DGT) has ruled that there is no obligation to withhold, as this activity is not classified as a professional activity.
Cuestión planteada Obligación de practicar o no retención a estos cortadores cuando la empresa subcontratada es una persona física.
La actividad de corte de jamón en eventos, bodas, restaurantes o a empresas de productos cárnicos se clasifica en el epígrafe 849.9 de la sección primera de las Tarifas del IAE. Al no estar incluida en las secciones segunda o tercera de dichas Tarifas, los rendimientos obtenidos no se consideran de actividad profesional. Por tanto, no procede la práctica de retención cuando se subcontrate el servicio con una persona física.
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