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A non-profit entity asks whether it must retain IRPF when renting a property to be granted free of charge to disadvantaged persons. The DGT responds that a 19% retention is required as the exemption conditions are not met.
Cuestión planteada Sometimiento a retención.
La entidad está obligada a practicar retenciones cuando satisfaga rendimientos procedentes del arrendamiento de inmuebles urbanos. No se aplica la exoneración de retención porque no concurren los supuestos de arrendamiento de vivienda por empresas para empleados, rentas inferiores a 900 euros anuales, ni actividad económica específica del grupo 861 del IAE con cuota distinta de cero. Por tanto, debe retener el 19% conforme al Reglamento del IRPF.
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