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A query was raised regarding whether the cadastral values of dwellings and premises must be summed to avoid Corporate Tax withholding on property rentals. The DGT ruled that the calculation of the IAE quota must be performed independently for each heading within group 861.
Cuestión planteada 1. Si al cuantificar el valor catastral del conjunto de inmuebles urbanos para determinar la exoneración del artículo 61. i. 3º del Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades y solicitar el certificado de exoneración de retenciones, computan tanto el valor catastral de las viviendas como de los locales comerciales.
Para no estar obligado a retener en el Impuesto sobre Sociedades por alquiler de inmuebles urbanos, la actividad debe estar en el grupo 861 del IAE y no resultar cuota cero al aplicar las reglas de dicho grupo. El cálculo de la cuota se determina de forma independiente para cada epígrafe (861.1 para viviendas y 861.2 para locales), sin que se pueda obtener de forma conjunta. Si las cuotas calculadas por separado son cero, existirá obligación de retener sobre los rendimientos de ambos tipos de inmuebles.
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