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A leasing company inquired whether it could deduct and claim a refund for rental withholdings if the tenant fails to pay them to the Tax Agency. The Directorate General for Taxes (DGT) ruled that the withholdings that should have been applied may be deducted, provided that the full consideration accrued can be proven.
Cuestión planteada En el caso de que la entidad arrendataria no ingresase en la Agencia Tributaria las retenciones practicadas por el alquiler del inmueble, si la entidad consultante (arrendador) puede deducirse las retenciones en el Impuesto sobre Sociedades y si puede solicitar la devolución de dichas retenciones en el IS para que sean ingresadas en la cuenta de la sociedad.
El perceptor de cantidades puede computar la contraprestación íntegra devengada. Si la retención no se practicó o fue inferior por causa imputable al retenedor, el perceptor deducirá de la cuota la cantidad que debió ser retenida, siempre que pueda probarse la contraprestación íntegra devengada. El exceso de retenciones sobre la cuota íntegra será devuelto de oficio por la Administración.
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