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A company has requested clarification on whether the lease of an industrial warehouse, including its facilities, equipment, and stock, is subject to Corporate Income Tax withholding. The Directorate General for Taxes (DGT) has determined that, as it does not meet the requirements for a business lease, it constitutes a real estate lease subject to withholding.
Cuestión planteada Si el arrendamiento de la nave industrial, junto con sus instalaciones, debe estar sujeto a retención.
El arrendamiento de una nave con medios materiales no constituye un arrendamiento de negocio si no se ceden medios humanos o una estructura organizativa completa que permita la explotación inmediata de una unidad patrimonial con vida propia. Al ser un arrendamiento de inmueble urbano, existe la obligación de practicar retención sobre la totalidad de la renta, salvo que concurran las excepciones del artículo 59.i del RIS.
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