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V1995-14 24 July 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · arrendamiento de negocio

Income from leasing property for tourism management is subject to withholding tax under Corporate Income Tax

A company inquired whether amounts invoiced for leasing apartments for tourism management purposes are subject to withholding tax for the leasing of urban property. The Directorate General for Taxes (DGT) ruled that the transaction constitutes a lease of property rather than a business lease, meaning withholding tax is applicable.

The question raised

Cuestión planteada En relación con el Impuesto sobre Sociedades se desea conocer si los importes facturados por las cedentes a la cesionaria están sujetos a retención por el concepto de arrendamiento de bienes inmuebles urbanos.

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