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An agricultural entrepreneur inquires whether income from the rental of facilities classified as rural for events is subject to IRPF withholding. The DGT responds that, as these are rural properties, there is no obligation to perform withholding or advance payments.
Question posed: Whether the income derived from the aforementioned leases is subject to withholding or advance payments.
According to Article 75 of the IRPF Regulations, the withholding obligation applies to the leasing of urban properties. From the analysis of said provision, it follows that income derived from the lease of properties classified as rural is not subject to the obligation to withhold or to make advance payments of IRPF.
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