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A professional asks whether she must withhold income tax (IRPF) when renting a room in her office to her father. The DGT rules that, as she is a taxpayer carrying out an economic activity, she is obliged to apply the withholding.
Question posed: Whether there is an obligation to perform withholding on the rents paid to his father for the aforementioned lease.
Leases of urban real estate are subject to personal income tax (IRPF) withholding. A lessee carrying out economic activities is obliged to withhold when paying the rents in the course of said activity. In this case, the exceptions for exemption from withholding provided for in the Regulations do not apply.
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