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V1388-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Companies must apply 19% withholding tax on rental payments to owners, subject to exceptions

A query was raised regarding whether a company paying a percentage of tourist rental income to property owners is required to apply withholding tax. The Directorate General for Taxes (DGT) has ruled that there is an obligation to withhold tax unless specific exceptions apply.

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2021-05-13PublishedPublished 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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