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A query was raised regarding whether income tax (IRPF) withholdings on rental income collected through the execution of a bank guarantee should be attributed to the period in which they are received. The Directorate General for Taxes (DGT) clarifies that the credit institution must not withhold tax when paying out the guarantee, as its obligation arises from the guarantee contract rather than the lease agreement.
Cuestión planteada Se pregunta sobre la imputación en la declaración del IRPF-2015 de la "retención soportada en estas rentas cobradas mediante ejecución del aval".
La obligación de pago de la entidad de crédito no procede del contrato de arrendamiento, sino del contrato de aval. Por tanto, la entidad de crédito avalista no debe practicar retención al realizar el pago al beneficiario en cumplimiento del contrato de aval. No obstante, las cantidades percibidas mantienen su calificación de rendimientos del capital inmobiliario o de actividades económicas para el beneficiario.
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