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A taxpayer inquired whether withholding tax should be applied when leasing property for hospitality services on a rural estate. The DGT explains that withholding depends on whether the arrangement constitutes a business lease or the leasing of isolated assets, concluding that no withholding is required if it involves isolated rural land.
Cuestión planteada Sometimiento a retención de las rentas satisfechas por el alquiler.
Si el contrato es un arrendamiento de negocio, donde se cede una unidad económica con vida propia, los rendimientos son de capital mobiliario y están sujetos a retención del 19%. Si es un arrendamiento de elementos patrimoniales aislados, los rendimientos pueden ser de actividades económicas o de capital inmobiliario. Sin embargo, si el bien es un terreno de naturaleza rústica como elemento aislado, los rendimientos no están sujetos a retención de IRPF según el artículo 75 del RIRPF.
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