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The DGT confirms that subletting a healthcare premises with cleaning and reception services constitutes urban property rental subject to corporate income tax retention, as it does not involve a self-standing patrimonial unit.
Cuestión planteada
Para que no haya retención debe ser un arrendamiento de negocio (unidad patrimonial con vida propia) y la arrendadora debe realizar una actividad económica con estructura organizativa propia. En este caso, el contrato sobre un local con servicios accesorios se califica como subarrendamiento de inmueble urbano. Al ser un inmueble urbano, existe la obligación de practicar la retención en concepto de pago a cuenta del Impuesto sobre Sociedades.
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