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A Spanish company asks about the taxation and withholding of payments to non-residents for boat and mooring rentals. The DGT determines that boat rentals are capital movable income and mooring rentals are real estate income.
Cuestión planteada Tributación de las rentas satisfechas. Obligación de retener por parte de ABS Marine Sales SRL.
El alquiler de embarcaciones a no residentes sin actividad económica en España se considera rendimiento de capital mobiliario. Los rendimientos derivados del alquiler de amarres, al ser bienes inmuebles, son renta obtenida en territorio español según el TRLIRNR. La entidad residente está obligada a practicar la retención e ingreso a cuenta de estas rentas.
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