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V1535-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Lessees must apply a 19% withholding tax on computer equipment rentals if they are a mandatory withholding agent

A query was raised regarding whether the leasing of computer equipment is subject to Personal Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that the lessee must apply withholding if they qualify as a mandatory withholding agent, such as a legal entity or a professional acting in the course of their business.

In 6 key points

How it affects those involved

This clarification confirms the obligation for businesses and professionals to withhold tax on equipment rentals, ensuring compliance with tax collection procedures for computer hardware leasing.

Lifecycle

2019-06-24PublishedPublished 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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