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A query was raised regarding whether the leasing of computer equipment is subject to Personal Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that the lessee must apply withholding if they qualify as a mandatory withholding agent, such as a legal entity or a professional acting in the course of their business.
Cuestión planteada Sometimiento a retención de las rentas correspondientes al arrendamiento de dichos equipos informáticos.
Los rendimientos por arrendamiento de bienes muebles están sujetos a retención según el artículo 75.2.b del RIRPF. El arrendatario estará obligado a practicar la retención si es una persona jurídica o un contribuyente que ejerza actividades económicas según el artículo 76.1 del RIRPF. El tipo de retención aplicable es del 19 por ciento sobre los ingresos íntegros.
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