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MEDIUM
FISCAL

Canarian general indirect tax to be excluded from IRPF retention base

V0921-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0921-25
Published
26 May 2025

Summary

The DGT confirms that, like VAT, the Canarian General Indirect Tax must be excluded when calculating IRPF retention on urban property rentals.

In 5 key points

Lifecycle

2025-05-26PublishedPublished 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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