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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.
Cuestión planteada
El arrendamiento o subarrendamiento de inmuebles constituye hecho imponible del IAE, debiendo clasificarse en el epígrafe 861.1 (alquiler de viviendas) o en el 685 (alojamientos turísticos extrahoteleros) si el fin es turístico o vacacional. En el Impuesto sobre Sociedades, el subarrendamiento de inmuebles urbanos obliga a practicar retención del 19%. En el IRPF, la entidad debe retener el 19% sobre los rendimientos del arrendador, salvo excepciones legales. Las operaciones entre la sociedad y su administrador deben valorarse a valor de mercado por existir vinculación.
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