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A self-employed professional asks whether IRPF retention is due when paying rent for a property if the landlord does not include the retention on the invoice. The DGT responds that retention is required if the payer is an obliged party to retain and the income is subject to such retention.
Cuestión planteada Obligación de practicar retención sobre la factura emitida.
El pagador de la renta, al ser un contribuyente que ejerce actividades económicas, está obligado a retener e ingresar el pago a cuenta del IRPF. La renta por arrendamiento de inmuebles urbanos está sometida a retención. Por tanto, el consultante debe practicar la retención al 19% sobre el importe del alquiler, independientemente de que no conste en la factura.
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