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A consultant leasing commercial premises with the right to sublet seeks clarification on their IRPF withholding and VAT obligations. The DGT rules that subletting is subject to IRPF withholding if the sublessee is a withholding agent, and that the sublessor must issue an invoice applying the standard VAT rate.
Question raised 1.) Obligation to perform Personal Income Tax (IRPF) withholding by the consultant and the final lessee of the property.
Income from the subletting of urban real estate is subject to Personal Income Tax (IRPF) withholding, except for the exceptions set forth in Article 75.3.g of the RIRPF, provided that the sublessee is subject to withholding obligations. The sublessor acts as a taxable person for VAT purposes and must issue an invoice at the general rate of 21% when performing the subletting service.
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