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V0870-19 ·24 April 2019 ·consulta-vinculante Medium impact
FISCAL

Religious entity must retain 19% on rental income from urban properties

A non-profit religious entity asks whether it must withhold tax on renting urban properties for free to asylum seekers. The DGT confirms it is obliged to retain 19% on such income.

In 5 key points

How it affects those involved

Religious organisations renting urban properties for humanitarian purposes must withhold 19% tax on rental income.

Lifecycle

2019-04-24PublishedPublished 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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