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V1681-14 ·1 July 2014 ·consulta-vinculante Medium impact
Tax

Retention of IRPF required for rental of property to a community of property

A company asks whether IRPF and Corporate Income Tax retention is due when paying for water and land use. The DGT responds that, as it involves a community of property (an entity under the regime of rental attribution), IRPF retention applies.

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2014-07-01PublishedPublished 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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