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A group of friends asks whether they must withhold IRPF on the rental of a commercial premises for private use. The DGT responds that no retention is required because the payer does not meet the criteria of a withholding taxpayer as set out in the Regulation.
Payers of commercial property rentals for private use who are not subject to withholding obligations are not required to withhold IRPF.
The tax team reviews your specific situation.
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