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The query examines whether the leasing of service stations constitutes a business lease and whether such income is subject to withholding tax. The DGT states that to avoid withholding, there must be an asset unity with its own independent existence and the lessor must carry out an organised economic activity.
Cuestión planteada Si las estaciones de servicio alquiladas tienen la consideración de arrendamiento de negocio, estando sujetas o no a retención las rentas percibidas de dicho arrendamiento.
Para que no proceda la retención, el contrato debe ser un arrendamiento de negocio (unidad patrimonial con vida propia y funcionamiento continuo) y no un simple arrendamiento de local. Asimismo, la actividad de arrendamiento debe constituir una actividad económica para el arrendador, lo que requiere una estructura organizativa de recursos humanos y medios materiales adecuada. El cumplimiento de estos hechos debe ser probado por el contribuyente.
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