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MEDIUM
FISCAL

No obligation to withhold Personal Income Tax (IRPF) if the annual rent does not exceed 900 euros

V0055-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0055-25
Published
3 Feb 2025

Summary

A city council asks whether it must apply IRPF withholdings when paying the rent for a plot of land to a natural person. The DGT responds that, as the income is 800 euros per year, withholding is not applicable because it does not exceed the 900 euro limit.

In 5 key points

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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