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V3987-15 ·15 December 2015 ·consulta-vinculante Medium impact
Tax

Renting a theatre with lighting and sound services is not subject to IRPF withholding

A consultant providing maintenance and lighting/sound services intends to rent a theatre to companies for their performances. The DGT has determined that the activity of renting venues is classified under heading 861.2 of the IAE and that the income is not subject to withholding tax.

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2015-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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