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A company has requested clarification on whether it must withhold Corporate Tax on a contract for a furnished office with included services. The DGT has determined that, as the contract includes multiple provisions that go beyond mere leasing, withholding is not applicable.
Cuestión planteada Calificación del contrato a efectos del Impuesto sobre Sociedades y, en su caso, obligación por parte de la sociedad consultante (arrendatario/cliente) de practicar retención a cuenta del impuesto personal de la sociedad que presta el servicio.
La prestación de un conjunto de servicios que incluye despacho amueblado, limpieza, electricidad, ADSL, teléfono y servicios de secretaría no se circunscribe al mero arrendamiento de un inmueble. Al existir una multiplicidad de prestaciones que permiten el desarrollo de actividades administrativas o de gestión, los rendimientos no están sujetos a retención a cuenta del Impuesto sobre Sociedades.
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