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V1423-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Mixed service and property contracts may be exempt from IRPF retention

The DGT responds that rental of spaces in a healthcare facility for independent professionals may require IRPF retention depending on whether it is a pure lease or a mixed service contract.

In 6 key points

How it affects those involved

The obligation to retain IRPF in rental agreements for healthcare facilities depends on whether the contract is purely a lease or a mixed service agreement.

Lifecycle

2025-07-24PublishedPublished 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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