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An artistic production company has enquired whether payments made to soloists and musical groups (structured as community of property or civil societies) are subject to withholding tax. The DGT has ruled that, as these activities are included in the third section of the IAE, they constitute income from professional activities and must be subject to withholding.
Cuestión planteada Sometimiento a retención de los rendimientos a satisfacer por las actuaciones.
Las actividades musicales, recogidas en la sección tercera del IAE, se califican como rendimientos de actividades profesionales tanto si las realiza una persona física como una entidad en régimen de atribución de rentas. Esta calificación profesional se determina por la actividad en sí misma y no por la naturaleza de la entidad que la ejerce. Al ser rendimientos profesionales, están sujetos a retención por parte del obligado al pago según el Reglamento del IRPF.
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