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A company asks whether it must withhold IRPF when paying rent to a physical person for a property with purchase option. The DGT responds that, as a legal entity, it is obliged to withhold unless legally exempted.
Question raised: Subject to IRPF withholding of the amounts paid by the lessee entity.
Legal entities are required to withhold or pay on account the income derived from the lease of urban real estate. This obligation applies provided that the exemption scenarios under Article 75.3, letter g) of the RIRPF are not met. In the case of a lessee company, the withholding must be applied to the income paid under the lease agreement.
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