Skip to content
V0452-16 ·4 February 2016 ·consulta-vinculante Medium impact
Tax

No withholding tax on Corporation Tax if leasing of movable property is part of the economic activity

A company inquired whether a 21% withholding tax should apply to the rental of electrical equipment invoiced in 2014. The DGT ruled that no withholding should be applied provided that such leasing constitutes the core object of the company's economic activity.

In 6 key points

Lifecycle

2016-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact