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A company enquires about the obligation to register with IAE for subletting properties or rooms, and the tax implications. The DGT states that registration under the 'rental of housing' category is required, except when the purpose is tourism, and examines applicable tax withholdings.
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El subarrendamiento de viviendas sin servicios de hospedaje se clasifica en el epígrafe 861.1 del IAE y está exento de IVA. No obstante, el arrendamiento inicial que realizan los propietarios a la sociedad está sujeto al IVA al 21% por ser una cesión posterior en ejercicio de actividad empresarial. En el Impuesto sobre Sociedades, la sociedad debe practicar retención del 19% sobre las rentas de inmuebles urbanos pagadas a los propietarios. Las operaciones entre la sociedad y su administrador deben valorarse a valor de mercado por existir vinculación.
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