Doctrine by topic · DGT Observatory

Private sphere: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2023

Current position

Income paid by a natural person within a private sphere, neither business nor professional, is not subject to withholding. For a withholding obligation to exist, the payer must be a liable person according to article 76.1 of the IRPF (Personal Income Tax) Regulations. In this scenario, there are no obligations to withhold or to file withholding tax returns or negative returns.

The DGT's position remains constant throughout the sequence. It is repeatedly confirmed that payments made in the private sphere by natural persons do not entail withholding obligations as they are not liable persons. The doctrine has been uniform from 2015 to the present.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0366-23 21 Feb 2023

No obligation to withhold taxes from domestic employees' wages

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentarendimientos del trabajoempleado del hogarsujeto obligado LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1
Affects CompanyExpat · Non-residentIndividual
V1073-16 16 Mar 2016

Taxi services for commuting between home and work constitute benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretribución en especiegastos de locomociónámbito particularrentas en especie LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0023-15 8 Jan 2015

No obligation to withhold IRPF on household employee's salary

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoobligación de retenersujeto obligadoámbito particularempleado de hogar LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1
Affects CompanyExpat · Non-residentIndividual

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