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A company inquired whether Corporate Income Tax withholding should apply to the lease of a hotel operation (lease of business assets). The DGT ruled that no withholding will apply if the lease constitutes an economic activity for the lessor.
Cuestión planteada Si los rendimientos derivados del contrato de arrendamiento descrito están sujetos a retención en concepto de pago a cuenta del Impuesto sobre Sociedades de la sociedad consultante, arrendadora de la explotación hotelera.
Si el arrendamiento de negocio o industria es una actividad económica para la sociedad arrendadora en el desarrollo de su objeto social, la renta no estará sujeta a retención. Para que se considere actividad económica, la sociedad debe contar con una estructura organizativa propia, con recursos humanos y medios materiales adecuados al volumen de contratación. Estas circunstancias de hecho deberán ser probadas ante la Administración.
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