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V1961-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

No IRPF withholding applies if rural land is leased as an isolated element

The taxpayer asks whether they must be subject to withholding tax for the lease of an agricultural holding. The DGT explains that the classification depends on whether it is a business lease or a lease of isolated elements, and that isolated rural land is not subject to withholding.

Lifecycle

2023-07-06PublishedPublished 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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