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An educational institution has enquired whether it must withhold Income Tax (IRPF) when paying families for student accommodation services. The Directorate General for Taxes (DGT) has determined that, because additional services are included, the income is classified as economic activity income, but it is not subject to withholding under the current Regulations.
This ruling clarifies the distinction between real estate capital income and economic activity income in the context of accommodation services, confirming that certain types of economic activity income do not trigger a withholding obligation for the payer.
The tax team reviews your specific situation.
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