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A tourist rental management company has enquired whether it must withhold Non-Resident Income Tax (IRNR) from non-resident property owners. The Directorate General for Taxes (DGT) has ruled that there will be no obligation to withhold if the requirements for payment mediation are met; otherwise, the company will be the party liable for withholding.
Cuestión planteada Obligación de retener por parte de la consultante por las rentas abonadas a las personas físicas no residentes en España. Base imponible y tipo aplicable. Modelo de autoliquidación para ingresar las retenciones practicadas.
No existe obligación de retener si la plataforma realiza una simple mediación de pago, lo que requiere que el usuario final identifique al propietario, cuantifique el rendimiento y ponga los fondos a disposición del mediador. Si no se cumplen estos requisitos, la entidad es la pagadora y debe practicar la retención sobre el importe íntegro de la renta. El tipo de retención será del 24% o del 19% si el residente pertenece a la UE o EEE con intercambio de información.
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