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V2310-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

Clothing rental must be taxed under IAE heading 856.1 and is subject to Income Tax withholding

A company providing costume rentals for film production companies has queried whether its registration under IAE heading 856 is correct. The DGT confirms that it must use heading 856.1 and explains that its clients are required to apply Income Tax (IRPF) withholding.

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2019-09-05PublishedPublished 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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