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A commercial premises tenant inquired whether they were required to withhold Personal Income Tax (IRPF) on rent for November and December 2018 prior to registering with the Business Activity Tax (IAE). The Directorate General for Taxes (DGT) ruled that, as no activity had been commenced, the tenant was not an obligated withholding agent during those months.
Cuestión planteada Si debe practicar retención sobre las rentas derivadas del arrendamiento de noviembre y diciembre de 2018.
Para que exista la obligación de retener, el arrendatario debe ser un sujeto obligado según el artículo 76.1 del RIRPF, como los contribuyentes que ejercen actividades económicas. Si el arrendatario es una persona física que aún no ha iniciado su actividad económica, no debe practicar retención sobre las rentas del arrendamiento. Una vez iniciada la actividad, sí estará obligado a practicar la retención siempre que no concurran las excepciones del artículo 75.3.g) del Reglamento.
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