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An individual enquired whether income from the sub-letting of a building should be declared using forms 123 and 193. The DGT clarifies that, as this constitutes a real estate lease rather than a business activity, the corresponding withholding tax must be applied if the lessee is engaged in an economic activity.
Question raised: Whether this concept must be declared in Forms 123 and 193.
Si el contrato es de arrendamiento de inmueble y no de negocio (al no cederse una unidad patrimonial con medios humanos y estructura propia), existe la obligación de retener sobre las rentas de subarrendamiento de inmuebles urbanos. Esta obligación recae en el arrendatario si este es contribuyente del IRPF que ejerce actividad económica. Dichas retenciones se declaran mediante el Modelo 115.
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