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A company renting real estate asks whether it can invoice with or without a 19% retention after obtaining an exemption certificate. The DGT responds that, if regulatory conditions are met, retention is not required.
Cuestión planteada Se desea saber si, dado que la sociedad tiene varios inmuebles, es posible facturar algunos de los arrendamientos sin retención y otros con la retención habitual del 19% para que sirva como pago a cuenta para el Impuesto sobre Sociedad o, si dado que se ha obtenido la exoneración de retenciones, es obligatorio facturar todos sin retención.
No existe obligación de practicar retención sobre rendimientos de arrendamiento de inmuebles urbanos cuando el arrendador cumple los requisitos del artículo 61.1.i) del RIS. Para ello, la actividad debe estar calificada en epígrafes que faculten el arrendamiento y, al aplicar las reglas del grupo 861 al valor catastral, la cuota resultante no debe ser cero. El arrendador debe acreditar este cumplimiento ante el arrendatario.
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