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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 evitar la retención, debe existir un arrendamiento de negocio que sea una unidad patrimonial con vida propia y que constituya una actividad económica para el arrendador con estructura organizativa propia. En este caso, al ceder el local para desarrollar una actividad junto con servicios accesorios, la operación se califica como subarrendamiento de inmueble urbano. Por tanto, existe la obligación de practicar la retención en el Impuesto sobre Sociedades.
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