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A company has requested clarification on the amount to be used as the basis for withholding tax on rent for a premises whose surface area has been reduced due to works. The DGT has ruled that the withholding base is the total amount paid to the landlord, excluding VAT.
Question raised: Withholding base.
The withholding base for the lease of urban real estate consists of all amounts paid to the lessor, excluding Value Added Tax. The obligation to withhold exists whenever the lessee is a person obliged to do so and none of the legal exceptions apply.
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