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V2509-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Withholding tax on leases cannot be avoided if the resulting IAE levy is zero

A query was raised regarding whether two companies owning a property could be exempt from lease withholding tax. The DGT ruled that they do not meet the economic activity requirement if the IAE levy applied to their share of the cadastral value is zero.

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2024-12-10PublishedPublished 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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