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A company enquired whether additional costs beyond the rent, such as community fees or IBI (property tax), should be included in the withholding tax base. The DGT ruled that the full consideration includes both the rent and any expenses passed on to the tenant.
Cuestión planteada Si los gastos mencionados (basuras, comunidad de propietarios, IBI, etc.) forman parte de la base de retención a cuenta del impuesto personal del arrendador junto con el precio del alquiler.
La base para calcular la retención es la contraprestación íntegra exigible o satisfecha. En arrendamientos de inmuebles, esta contraprestación comprende el importe de la renta devengada y los gastos que el arrendador repercuta al arrendatario, como basura, comunidad de propietarios o IBI.
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