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V4050-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

No retention obligation for IRPF if rental does not constitute an economic activity

A property owner asks whether IRPF retention is required when hiring a professional to manage a commercial rental. The DGT responds that no retention is required if the rental does not constitute an economic activity.

In 5 key points

How it affects those involved

Property owners hiring professionals for non-economic rental management are not required to withhold IRPF.

Lifecycle

2016-09-22PublishedPublished 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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