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V1430-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

There is no obligation to withhold Personal Income Tax (IRPF) for the lease of properties classified as rural

An agricultural entrepreneur inquires whether income from the rental of facilities classified as rural for events is subject to IRPF withholding. The DGT responds that, as these are rural properties, there is no obligation to perform withholding or advance payments.

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2021-05-14PublishedPublished 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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