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A query was raised regarding whether income tax (IRPF) withholding should be applied when paying for office space in a coworking facility that includes additional services. The Directorate General for Taxes (DGT) ruled that, as it is a mixed contract comprising both leasing and services, it is not subject to withholding.
Cuestión planteada Si debe practicar retención a cuenta del IRPF sobre los rendimientos satisfechos.
El arrendamiento de oficinas o despachos que incluya servicios de limpieza, secretariado, comunicaciones o electricidad se configura como un contrato mixto. Al tener como finalidad dotar al arrendatario de la infraestructura necesaria para su actividad, este supuesto queda fuera del ámbito del artículo 75.2,a) del Reglamento del Impuesto. Por tanto, los rendimientos satisfechos no estarán sometidos a retención.
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