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A query was raised regarding whether two companies owning a property could be exempt from lease withholding tax. The DGT ruled that they do not meet the economic activity requirement if the IAE levy applied to their share of the cadastral value is zero.
Cuestión planteada Se desea conocer si las Sociedades A y B cumplen los requisitos para solicitar la exoneración de las retenciones procedentes de arrendamiento para los arrendadores.
Para que no exista obligación de retener en arrendamientos de inmuebles urbanos, la actividad del arrendador debe estar en epígrafes del grupo 861 y la cuota resultante de aplicar las reglas de dicho grupo al valor catastral no debe ser cero. En este caso, al ser el valor catastral asignado a cada sociedad inferior a 601.012,10 €, la cuota del IAE es cero, por lo que no se cumple el requisito para la exoneración.
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