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A taxpayer inquires about the taxation of the rental of a property to a production company for filming a commercial. The DGT responds that, if it does not constitute an economic activity, it is considered income from real estate capital, which is attributed to each co-owner according to their share, and the production company must apply withholding tax.
Question posed: Taxation of the transaction under Personal Income Tax.
If the rental is not an economic activity, the income constitutes income from real estate capital. This is attributed to each co-owner according to their percentage of participation or legal ownership. As the lessee is a legal entity, it is obliged to apply withholding tax on the income, unless a regulatory exception applies.
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