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A company providing costume rentals for film production companies has queried whether its registration under IAE heading 856 is correct. The DGT confirms that it must use heading 856.1 and explains that its clients are required to apply Income Tax (IRPF) withholding.
Cuestión planteada - Si es correcto el epígrafe del I.A.E en el que se ha dado de alta.
La actividad de alquiler de prendas de vestir se clasifica en el epígrafe 856.1 de la sección primera de las Tarifas del IAE. Los rendimientos por el arrendamiento de bienes muebles están sujetos a retención de IRPF según el artículo 75.2.b del RIRPF. El tipo de retención aplicable es del 19 por ciento sobre los ingresos íntegros, siempre que el arrendatario sea sujeto obligado a retener.
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