Doctrine by topic · DGT Observatory

Income from Professional Activities: 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 49 rulings · 2014–2026

Current position

The obligation to withhold arises at the time the income is paid. For a self-employed payer to be a withholding agent, they must carry out an economic activity and the payment must be a consequence of that activity. Income from compensation for cancellation of services or for the assignment of image rights is integrated into professional activity with the corresponding withholding rates.

The DGT's position remains stable regarding the nature of the income and the timing of the obligation to withhold. Throughout the rulings, specific cases have been clarified, such as the classification of compensation, the assignment of image rights, and the status of a withholding agent for natural persons carrying out an economic activity.

Turning points

  1. V1157-20

    Clarifies that the portion of an agreement corresponding to the assignment of image rights is taxed with a withholding rate of 24 percent.

  2. V3364-20

    Establishes that compensation for the cancellation of professional services qualifies as income from professional activity as it replaces the income from the activity.

Analysis based on 48 of 49 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V1111-26 19 May 2026

Self-employed professionals must withhold IRPF if providing economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentaactividad económicarendimientos de actividades profesionalessujeto retenedor LIRPF — Ley 35/2006 del IRPF art. 99.2RIRPF — RD 439/2007, Reglamento del IRPF art. 74.1
Affects CompanyExpat · Non-residentIndividual
V0283-26 9 Feb 2026

Incentives for introducing new mutualists taxed as capital gains

SG de Impuestos sobre las Personas Jurídicas
ganancia patrimonialrendimientos de actividades profesionalescomisionistaincentivodeducibilidad LIRPF — Ley 35/2006 del IRPF art. 33.1RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual
V1086-25 25 Jun 2025

Prizes from non-economic sports activities classified as patrimonial gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialesactividades económicasrendimientos de actividades profesionalesretención de iprfmedios de producción LIRPF — Ley 35/2006 del IRPF art. 27LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1129-24 23 May 2024

Income from art photography is classified as professional activity earnings

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades profesionalescesión de derechos de autorretención a cuentaactividad artísticaobligado a retener LIRPF — Ley 35/2006 del IRPF art. 17.3LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2612-23 27 Sept 2023

Self-employed must make IRPF withholding when paying professional invoices

SG de Impuestos sobre la Renta de las Personas Físicas
retención a cuentaactividad económicaactividad profesionalobligado a retenerrendimientos de actividades profesionales RIRPF — RD 439/2007, Reglamento del IRPF art. 74.1RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1
Affects CompanyExpat · Non-residentIndividual
V2422-23 7 Sept 2023

Withholding tax rate for professional activities cannot exceed 15 per cent

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesrendimientos de actividades profesionalestipo de retencióningresos íntegros RIRPF — RD 439/2007, Reglamento del IRPF art. 95.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2420-23 7 Sept 2023

Non-profit associations must retain IRPF on professional fees

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos de actividades profesionalespersona jurídicaobligación de retenerasociación sin ánimo de lucro LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1.c
Affects CompanyExpat · Non-residentIndividual
V0781-23 3 Apr 2023

Physiotherapy deemed a professional activity; VAT exemption depends on service purpose

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades profesionalesobligación de retenerexención de asistencia sanitariafinalidad terapéuticaactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 74RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1
Affects CompanyExpat · Non-residentIndividual
V1279-22 6 Jun 2022

Homeowners' associations must withhold income tax when hiring a property manager

SG de Impuestos sobre la Renta de las Personas Físicas
retención a cuentarendimientos de actividades profesionalesobligado a reteneradministrador de fincascomunidad de propietarios RIRPF — RD 439/2007, Reglamento del IRPF art. 74.1RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1.c
Affects CompanyExpat · Non-residentIndividual
V3133-21 17 Dec 2021

No refunding invoice required for unapplied IRPF retention

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónfactura rectificativarendimientos de actividades profesionalesobligado a retenercertificación de retención LIRPF — Ley 35/2006 del IRPF art. 99.2LIRPF — Ley 35/2006 del IRPF art. 99.4
Affects CompanyExpat · Non-residentIndividual

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