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V0333-24 ·7 March 2024 ·consulta-vinculante Medium impact
Tax

Mixed contracts for property lease and services are exempt from IRPF withholding

A professional inquired whether withholding tax should be applied when paying rent for a physiotherapy space that included additional services. The DGT ruled that, as it is a mixed contract for lease and services, the withholding tax under Article 75.2.a) of the RIRPF does not apply.

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2024-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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