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A professional operating a bar under an administrative contract has enquired whether they must apply withholding tax when paying the fee to the municipality. The DGT has ruled that there is no obligation to withhold because local councils are exempt entities for Corporation Tax purposes.
Cuestión planteada Si la persona física consultante, adjudicatario de la explotación, que en virtud del contrato suscrito viene obligado al pago de un canon, está obligado a presentar el modelo 123.
Las entidades locales, como los ayuntamientos, están totalmente exentas del Impuesto sobre Sociedades según el artículo 9.1 de la LIS. Por tanto, no existe obligación de practicar retención ni de efectuar ingresos a cuenta sobre las rentas que estas entidades obtengan. La condición de entidad exenta puede acreditarse mediante la exhibición de la tarjeta acreditativa del NIF o una certificación de la situación censal.
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