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A query was raised regarding the timing of income recognition for rents collected in advance and the application of withholding tax in an industrial lease. The DGT determines that income is recognised based on accounting accruals and that no withholding tax applies if the business lease constitutes an economic activity with its own structure.
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Los ingresos por arrendamiento de industria deben integrarse en la base imponible del periodo en que se devenguen según la normativa contable. Para que no se aplique retención en el Impuesto sobre Sociedades, el contrato debe ser de arrendamiento de industria (unidad patrimonial con vida propia) y la actividad debe constituir una actividad económica para la sociedad, contando con una estructura organizativa propia. El arrendamiento de industria se considera prestación de servicios sujeta a IVA al tipo general.
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