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A consultant providing maintenance and lighting/sound services intends to rent a theatre to companies for their performances. The DGT has determined that the activity of renting venues is classified under heading 861.2 of the IAE and that the income is not subject to withholding tax.
Cuestión planteada - Epígrafe de IAE en el que el consultante debe matricularse.
La cesión de teatros para actuaciones, montajes y ensayos se clasifica en el epígrafe 861.2 del IAE como alquiler de locales industriales y otros alquileres n.c.o.p. Al combinarse el arrendamiento con la prestación de servicios de luz y sonido, se configura un contrato mixto de arrendamiento de negocio y de servicios. Por tanto, los importes percibidos no están sometidos a retención según el artículo 75 del Reglamento del IRPF.
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