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A company sought clarification on whether income from industrial machinery rentals was subject to Corporate Income Tax withholding, or if no withholding was required as it formed part of their economic activity. The Directorate General for Taxes (DGT) ruled that if the rental is carried out as part of an economic activity, there is no obligation to withhold.
Cuestión planteada Si los ingresos por dichas rentas de alquiler de la maquinaria están sujetos a retención o si se puede considerar que dichos ingresos se producen en el marco de una actividad económica y por tanto no sujetos a retención.
El arrendatario de un bien mueble no debe practicar retención en el Impuesto sobre Sociedades si el arrendamiento se realiza en el marco de una actividad económica. Se entiende por actividad económica la ordenación por cuenta propia de los medios de producción y de recursos humanos para intervenir en la producción o distribución de bienes o servicios. Por tanto, si la arrendadora se dedica al alquiler de maquinaria y dispone de los medios necesarios, las rentas no estarán sujetas a retención.
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