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V0398-19 25 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

No obligation to withhold Income Tax on payments for accommodation services to families

An educational institution has enquired whether it must withhold Income Tax (IRPF) when paying families for student accommodation services. The Directorate General for Taxes (DGT) has determined that, because additional services are included, the income is classified as economic activity income, but it is not subject to withholding under the current Regulations.

The question raised

Cuestión planteada Si el centro educativo debería practicar retención a cuenta del IRPF por los pagos de los servicio de alojamiento que realice a las familias.

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