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V2112-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Obligation to withhold Corporate Tax if IAE quotas for rental headings are independently zero

A query was raised regarding whether the cadastral values of dwellings and premises must be summed to avoid Corporate Tax withholding on property rentals. The DGT ruled that the calculation of the IAE quota must be performed independently for each heading within group 861.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot aggregate different rental headings to reach a threshold for IAE, which affects how Corporate Tax withholding is determined for property rental activities.

Lifecycle

2021-07-15PublishedPublished 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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