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A company has requested clarification on whether, to qualify for the exemption from withholding tax on urban property rents, the cadastral value of both residential and commercial premises must be taken into account. The Directorate General for Taxes (DGT) has ruled that the activity must be assessed as a whole, and the exemption applies to both types of property provided the resulting tax liability is not zero.
Question raised 1. Whether, when quantifying the cadastral value of the set of urban properties to determine the exemption under article 59.i) of the Corporate Tax Regulations and to request the corresponding certificate, both the cadastral value of the dwellings and that of the commercial premises are computed.
The exemption from the obligation to withhold applies to the economic activity considered as a whole. If the lessor belongs to group 861 of the IAE and the application of the rules of said group to the cadastral value of the properties intended for lease does not result in a zero quota, there shall be no obligation to withhold. This includes both income from the rental of dwellings and that from commercial premises, even if the quota would be zero when considering only the commercial premises.
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