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V2769-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

No income tax withholding required on leases of premises owned by a City Council

An individual has enquired whether they must withhold Corporate Tax when leasing premises from a City Council. The DGT has ruled that there is no obligation to withhold because local authorities are exempt from this tax.

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Lifecycle

2020-09-10PublishedPublished 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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