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V0109-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Mixed office rental contracts with additional services are not subject to IRPF withholding

A company has enquired whether it must withhold IRPF when paying for office rentals that include cleaning, electricity, and secretarial services. The DGT has ruled that, as this constitutes a mixed contract of lease and services, withholding is not applicable.

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2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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