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V1172-26 20 May 2026 · SG de Fiscalidad Internacional Criterion in force
IRNR · arrendamiento de inmuebles

Rental income from Spanish real estate by a Luxembourgish company is taxable but may be exempt from retention

A Luxembourg-based company asks whether it can avoid the tenant withholding income tax in Spain by providing an exemption certificate. The DGT confirms that exemption applies if the economic activity requirements are met.

The question raised

Cuestión planteada

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