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V0390-20 ·20 February 2020 ·consulta-vinculante Medium impact
FISCAL

Retention of 19% required on property rent even if not stated on invoice

A self-employed professional asks whether IRPF retention is due when paying rent for a property if the landlord does not include the retention on the invoice. The DGT responds that retention is required if the payer is an obliged party to retain and the income is subject to such retention.

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2020-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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