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V4125-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Companies leasing premises must undergo Corporation Tax withholding if their IAE liability is not zero

A company leasing industrial premises has enquired whether it should be subject to withholdings as advance payments for Corporation Tax. The DGT has ruled that withholding must apply unless the lessor meets the exemption requirements set out in the Corporation Tax Regulations.

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2016-09-26PublishedPublished 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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