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A query was raised regarding whether withholdings from a rental payment that has not yet been made must be declared using Form 115. The Directorate General for Tax Regulations (DGT) ruled that the obligation to withhold only arises once the income is actually paid or settled.
Cuestión planteada Si se debe consignar en el modelo 115 las retenciones no practicadas al no haberse abonado las rentas derivadas del contrato de arrendamiento sobre un inmueble.
La obligación de retener nace en el momento en que se satisfacen o abonan las rentas correspondientes. Mientras no se satisfagan las rentas del arrendamiento, no nace la obligación de retener ni de ingresar dichas cantidades mediante el modelo 115.
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