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A company has enquired whether it must withhold IRPF when paying for office rentals that include cleaning, electricity, and secretarial services. The DGT has ruled that, as this constitutes a mixed contract of lease and services, withholding is not applicable.
Cuestión planteada Solicita saber si están sujetos a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas los pagos que realiza como arrendataria.
El arrendamiento de oficinas o despachos que incluya servicios adicionales como limpieza, secretariado o suministros se configura como un contrato mixto. Al tener como finalidad dotar de infraestructura para la actividad y no ser un simple arrendamiento de inmuebles, estos rendimientos quedan fuera del ámbito de aplicación del artículo 75.2,a) del Reglamento del Impuesto y no están sujetos a retención.
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