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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.
Cuestión planteada
Las rentas de bienes inmuebles situados en España obtenidas por un residente en Luxemburgo pueden someterse a imposición en España según el Convenio de doble imposición. Estas rentas están sujetas a retención por parte del arrendatario residente en España. No obstante, procede la exoneración de la obligación de retener si el arrendador cumple los requisitos de actividad económica previstos en el Reglamento del IRNR, vinculados a los epígrafes del grupo 861 del IAE.
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