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An individual has enquired whether income received from granting the use of a warehouse to companies (subletting) and the reimbursement of utilities is subject to IRPF withholding. The DGT has ruled that such income is indeed subject to withholding, provided that the payer is a withholding agent and no legal exceptions apply.
Cuestión planteada Si los rendimientos que percibe el consultante de dichas empresas está sometido a retención en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos por el subarrendamiento de inmuebles urbanos están sujetos a retención en IRPF, independientemente de su calificación. El porcentaje aplicable es del 19%, el cual se aplica sobre todos los conceptos satisfechos excluyendo el IVA. Esta obligación de retener surge cuando el pagador es una persona jurídica o un contribuyente que ejerce actividades económicas, salvo que se cumplan las excepciones del artículo 75.3.g) del RIRPF.
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