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A company leasing industrial premises has enquired whether it should be subject to withholdings as advance payments for Corporation Tax. The DGT has ruled that withholding must apply unless the lessor meets the exemption requirements set out in the Corporation Tax Regulations.
Cuestión planteada Si la sociedad consultante debe soportar la retención a cuenta del Impuesto sobre Sociedades por los arrendamientos de los locales respecto de los rendimientos procedentes del arrendamiento y subarrendamiento de bienes inmuebles urbanos.
Existe obligación de retener sobre rentas de arrendamiento de inmuebles urbanos, incluyendo locales, si no se cumplen las excepciones del artículo 61 del RIS. En particular, no habrá retención si la actividad del arrendador está en el grupo 861 del IAE y, aplicando las reglas de dicho grupo al valor catastral de los inmuebles, la cuota resultante no es cero. El hecho de que la sociedad esté exenta de pagar el IAE por tener una cifra de negocios inferior al millón de euros no impide la obligación de retención.
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