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V3039-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Subletting income from a warehouse is subject to IRPF withholding if the payer is a withholding agent

An individual has enquired whether income received from granting the use of a warehouse to companies (subletting) and the reimbursement of utilities is subject to IRPF withholding. The DGT has ruled that such income is indeed subject to withholding, provided that the payer is a withholding agent and no legal exceptions apply.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for individuals subletting commercial properties, confirming that withholding applies when the tenant is a professional entity or a withholding agent.

Lifecycle

2020-10-08PublishedPublished 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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