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A rural land owner inquires whether they must apply withholding to the rental amount collected from a company. The DGT responds that said income is not included in the list of income subject to withholding.
Question posed: Subjection to withholding of the lease amount.
The amount from the lease of rural land is not subject to withholding or payment on account. This is because it does not fall within the income described in Article 75 of the Tax Regulation, which limits withholding to income from employment, movable capital, certain economic activities, and leases of urban real estate.
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