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V1910-19 ·22 July 2019 ·consulta-vinculante Medium impact
FISCAL

Obligation to retain IRPF in urban property rental by non-profit entities

A non-profit entity asks whether it must retain IRPF when renting a property to be granted free of charge to disadvantaged persons. The DGT responds that a 19% retention is required as the exemption conditions are not met.

In 5 key points

How it affects those involved

Non-profit organisations renting urban property to disadvantaged individuals must retain 19% IRPF unless specific exemption criteria are satisfied.

Lifecycle

2019-07-22PublishedPublished 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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