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A query was raised regarding whether a company renting a property for an employee and their family is required to apply tax withholdings. The Directorate General for Taxes (DGT) has ruled that this specific scenario is exempt from the obligation to withhold.
Cuestión planteada Retenciones a practicar.
El arrendatario que sea sujeto obligado a retener debe practicarla sobre los rendimientos del arrendamiento, salvo que se aplique una excepción. El arrendamiento de vivienda por empresas para sus empleados constituye una de las excepciones que exime de la obligación de practicar retención o ingreso a cuenta.
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