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A transport company inquired whether the leasing of its machinery (forklifts, pallet trucks) could be considered an ancillary activity. The DGT ruled that if the rental is carried out as part of an economic activity, there is no obligation to withhold tax.
Cuestión planteada Si la cesión de la maquinaria, se podría considerar como una actividad auxiliar y complementaria del transporte según la Ley 16/1987, de 30 de julio, de Ordenación de los Transportes Terrestres.
Si el arrendamiento de bienes muebles se realiza en el marco de una actividad económica, el arrendatario no debe practicar retención en el Impuesto sobre Sociedades. Para que se considere actividad económica, debe existir la ordenación por cuenta propia de medios de producción y recursos humanos para producir o distribuir bienes o servicios. En este caso, si el alquiler de maquinaria es accesorio a la actividad principal de transporte, no procede la retención.
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