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A professional inquired whether withholding tax should be applied when paying rent for a physiotherapy space that included additional services. The DGT ruled that, as it is a mixed contract for lease and services, the withholding tax under Article 75.2.a) of the RIRPF does not apply.
Cuestión planteada Sometimiento a retención de los rendimientos derivados del arrendamiento.
El arrendamiento de consultorios o despachos que incluye servicios adicionales como limpieza, recepción, telefonía o gestión de citas se configura como un contrato mixto de arrendamiento de inmueble y de servicios. Al tener como finalidad dotar de infraestructura necesaria para la actividad, este tipo de contrato queda fuera del ámbito de aplicación del artículo 75.2.a) del RIRPF. Por tanto, los rendimientos satisfechos no estarán sometidos a retención.
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