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A company inquired whether a 21% withholding tax should apply to the rental of electrical equipment invoiced in 2014. The DGT ruled that no withholding should be applied provided that such leasing constitutes the core object of the company's economic activity.
Cuestión planteada Si procede la retención practicada y, en caso de que proceda, a qué ejercicio se debe imputar en el Impuesto sobre Sociedades, 2014 o 2015.
No debe practicarse retención a cuenta del Impuesto sobre Sociedades respecto de las rentas por arrendamiento de bienes muebles, siempre que este arrendamiento constituya el objeto de la actividad económica del perceptor. El arrendamiento de bienes muebles solo se considera rendimiento del capital mobiliario sujeto a retención cuando no constituye una actividad económica.
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