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V2628-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

Sublessor of commercial premises must apply IRPF withholding and issue VAT invoices to sublessee

A consultant leasing commercial premises with the right to sublet seeks clarification on their IRPF withholding and VAT obligations. The DGT rules that subletting is subject to IRPF withholding if the sublessee is a withholding agent, and that the sublessor must issue an invoice applying the standard VAT rate.

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2014-10-07PublishedPublished 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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