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A company has enquired whether its activity shifts from leasing premises to leasing a business when it assumes management and personnel costs. The DGT has determined that the operation qualifies as a business lease and must apply Corporation Tax withholding, unless it constitutes an economic activity with its own structure.
Cuestión planteada 1. Hasta ahora la sociedad consultante tributaba como una sociedad de mera tenencia de bienes (antiguas patrimoniales). Si a partir de 2014 cambia su actividad, arrendando no solo el local, sino todos los gastos de gestión necesarios para desarrollar la actividad de restauración, además de hacerse cargo del personal mínimo, ¿podría considerarse que la actividad principal es el arrendamiento de negocio en lugar de arrendamiento de locales comerciales?
El arrendamiento de negocio implica la cesión de una unidad patrimonial con vida propia y elementos necesarios para su explotación. En el Impuesto sobre Sociedades, la renta por arrendamiento de negocio está sujeta a retención, a menos que la arrendadora desarrolle una actividad económica con estructura organizativa propia. En el IVA, esta operación se considera una prestación de servicios sujeta al tipo general del 21%.
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