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The applicant asks whether withholding tax applies to a service station lease paid per litre sold. The DGT determines that if it is a lease of real estate rather than a business lease, the obligation to withhold tax does exist.
Cuestión planteada Si estamos obligados o no a retener el importe resultante de la aplicación del tipo mencionado anteriormente.
Para que no haya retención en un arrendamiento de negocio, deben concurrir dos requisitos: que el objeto sea una unidad patrimonial con vida propia y funcionamiento previo, y que el arrendador desarrolle la actividad de forma continuada con estructura organizativa propia. En este caso, al ser la arrendataria quien inicia la actividad, se califica como arrendamiento de inmueble, lo que conlleva la obligación de retención según la naturaleza del suelo.
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