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A query was raised regarding whether a company renting a property for its employees must apply withholding tax to the landlord. The DGT has ruled that a legal exception exists which exempts the company from this obligation in this specific scenario.
Question posed: Subject to withholding tax.
The lessee, being a legal entity, is obliged to withhold tax on income from the lease of urban real estate. However, article 75.3.g) of the RIRPF establishes an exception in the case of residential leases by companies for their employees. Therefore, the entity that leases the property for the use of its workers is not required to withhold tax.
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