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A query was raised regarding whether a foundation meeting the requirements of Law 49/2002 must be subject to withholding tax on rental income from its premises. The DGT ruled that such income is exempt and not subject to withholding, provided the entity's status is correctly verified.
Cuestión planteada
Si la fundación cumple los requisitos del artículo 3 de la Ley 49/2002, las rentas procedentes de su patrimonio inmobiliario, como los alquileres, están exentas del Impuesto sobre Sociedades. Estas rentas exentas no estarán sometidas a retención ni ingreso a cuenta. Para ello, la entidad debe acreditar su condición mediante el certificado expedido por la Agencia Estatal de Administración Tributaria.
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