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V1691-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

No obligation to withhold Income Tax on the leasing of rural estates

A hunting association has enquired whether it must apply Income Tax (IRPF) withholdings when paying lease payments for rural estates to their owners. The Directorate General for Taxes (DGT) has ruled that such income is not subject to withholding.

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2021-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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