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A group of friends asks whether they must withhold IRPF on the rental of a commercial premises for private use. The DGT responds that no retention is required because the payer does not meet the criteria of a withholding taxpayer as set out in the Regulation.
Cuestión planteada Sometimiento a retención en el IRPF de las rentas satisfechas por el arrendamiento.
Para que exista obligación de retener es necesario que la renta esté sometida a retención y que el pagador sea un sujeto obligado. Aunque los rendimientos de arrendamiento de inmuebles urbanos están sometidos a retención, el pagador debe ser una persona jurídica, una entidad, un contribuyente con actividad económica o un no residente con establecimiento permanente. Al no ser el consultante ninguno de estos sujetos, no debe practicar retención sobre las rentas del arrendamiento.
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