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A property owner asks whether IRPF retention is required when hiring a professional to manage a commercial rental. The DGT responds that no retention is required if the rental does not constitute an economic activity.
Question posed: Obligation to withhold on the remuneration paid to this professional.
For a real estate lease to constitute an economic activity, at least one person must be employed under an employment contract on a full-time basis. By hiring only one professional for management, the income is classified as real estate capital income and not as economic activity income. Therefore, the owner is not required to withhold Personal Income Tax (IRPF) when paying the professional's fees.
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