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A query was raised regarding whether income tax (IRPF) withholding should be applied when paying for office space in a coworking facility that includes additional services. The Directorate General for Taxes (DGT) ruled that, as it is a mixed contract comprising both leasing and services, it is not subject to withholding.
This ruling clarifies the tax treatment for coworking spaces and mixed-use office agreements, preventing unnecessary withholding for providers of combined rental and service contracts.
The tax team reviews your specific situation.
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