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A natural person acting as a real estate intermediary inquires about the classification of rental income from properties and the obligation to withhold tax from the landlord. The DGT determines that such income is mobile capital income, except where hotel services are provided.
Cuestión planteada Solicita conocer la calificación de los rendimientos que percibe del subarrendamiento y si tiene obligación de retener en las cuantías que satisface al arrendador a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del subarrendamiento se califican como rendimientos del capital mobiliario, a menos que supongan la ordenación de medios de producción y recursos humanos para la distribución de bienes o servicios, como ocurriría al prestar servicios complementarios de la industria hotelera. Respecto a la retención, al ser la arrendataria una persona física, solo existe obligación de retener si las rentas satisfechas al arrendador se perciben en el ejercicio de actividades económicas.
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