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A company has requested clarification on whether income from leasing an economic unit (a business) is subject to withholding tax in Corporate Income Tax. The DGT has ruled that no withholding is required if such leasing is carried out as an economic activity on a continuous basis and with its own organisational structure.
Question posed: Whether the income received by reason of the leasing of the business is subject to withholding on account of Corporate Income Tax.
If the leasing of an industry or business constitutes an economic activity for the lessor company in the performance of its corporate purpose, the income shall not be subject to withholding. To this end, the company must possess its own organizational structure, with human resources and material means adequate to the volume of contracting. The continuity in time of the lease does not, in itself, determine the performance of an economic activity.
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