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A query was raised regarding whether a professional limited company must apply withholding tax to its lease agreements for premises and machinery with a hospital, as well as its service contract. The DGT indicates that withholding tax depends on whether the contract constitutes a real estate lease or a business lease.
Cuestión planteada "¿La sociedad limitada profesional, al amparo del artículo 60 del Reglamento del Impuesto sobre Sociedades, debe facturar con retención?"
Si el contrato es un arrendamiento inmobiliario, la sociedad debe practicar retención sobre la renta, salvo que concurran las excepciones del artículo 61.i) del RIS. Para que sea un arrendamiento de negocio y no esté sujeto a retención, debe cederse una unidad patrimonial con vida propia y estructura organizativa propia. Las rentas por prestación de servicios no están sujetas a retención si no encajan en las categorías del artículo 60 del RIS.
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