Skip to content
V2127-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Income from real estate rentals for filming is attributed according to ownership and is subject to withholding tax

A taxpayer inquires about the taxation of the rental of a property to a production company for filming a commercial. The DGT responds that, if it does not constitute an economic activity, it is considered income from real estate capital, which is attributed to each co-owner according to their share, and the production company must apply withholding tax.

In 6 key points

Lifecycle

2023-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact