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V1602-22 ·1 July 2022 ·consulta-vinculante Medium impact
Tax

Leasing companies must withhold IRPF from physical persons, except where exceptions apply

A company asks whether it must withhold IRPF when paying rent to a physical person for a property with purchase option. The DGT responds that, as a legal entity, it is obliged to withhold unless legally exempted.

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2022-07-01PublishedPublished 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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