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A company has requested clarification on whether it must apply Corporation Tax withholding when leasing a business (a café) under an industrial lease agreement. The DGT indicates that if the lease constitutes an economic activity with its own organisational structure, withholding is not applicable.
Cuestión planteada Si el arrendatario debe practicar retención sobre el pago de la renta mensual a la sociedad consultante, en concepto de pago a cuenta del Impuesto sobre Sociedades.
Si el contrato es un arrendamiento de negocio, la retención se aplica sobre el importe total de la contraprestación. Sin embargo, si dicha actividad de arrendamiento de negocio constituye para la sociedad una actividad económica desarrollada con una estructura organizativa propia y medios materiales adecuados, la renta no estará sujeta a retención. La determinación de si existe una actividad económica depende de la organización de recursos humanos y medios materiales.
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