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V0567-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Subletting a premises with ancillary services deemed urban property rental subject to retention

The DGT confirms that subletting a healthcare premises with cleaning and reception services constitutes urban property rental subject to corporate income tax retention, as it does not involve a self-standing patrimonial unit.

In 6 key points

How it affects those involved

Subletting premises with ancillary services is classified as urban property rental subject to retention under corporate income tax, not as exempt business rental.

Lifecycle

2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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