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V3987-15 15 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · contrato mixto

Renting a theatre with lighting and sound services is not subject to IRPF withholding

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.

The question raised

IAE heading in which the taxpayer must register.

The DGT's ruling

The leasing of theaters for performances, staging, and rehearsals is classified under heading 861.2 of the IAE as the rental of industrial premises and other rentals n.e.c. When the lease is combined with the provision of light and sound services, it constitutes a mixed contract for business leasing and services. Therefore, the amounts received are not subject to withholding according to article 75 of the IRPF Regulation.

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