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A lawyer enquires whether the cost of an office in a business centre, including additional services, is deductible and if income tax (IRPF) withholding must be applied. The Directorate General for Tax (DGT) rules that the expense is deductible due to its correlation with the professional activity and that, as it is a mixed contract for services and leasing, there is no obligation to withhold tax.
Cuestión planteada Deducibilidad del importe del alquiler y obligación de practicar retención a cuenta del IRPF sobre el mismo.
El gasto es deducible en la estimación directa si se acredita su correlación con los ingresos de la actividad económica. Al tratarse de un contrato mixto de arrendamiento de inmueble y prestación de servicios adicionales, el supuesto queda fuera del ámbito de aplicación de la obligación de practicar retención en el IRPF. Este mismo criterio se aplica si el arrendador fuera sujeto pasivo del Impuesto sobre Sociedades.
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