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The applicant asks whether leasing a catering business (including the premises and necessary equipment) is subject to Corporation Tax withholding. The DGT indicates that no withholding will apply if two requirements are met: it must be a lease of a business rather than just premises, and said activity must constitute an economic activity for the lessor.
Cuestión planteada Si en el caso de arrendar el negocio a un tercero, junto con el conjunto de elementos necesarios para llevar expresamente a cabo la actividad de restauración, si estarían sujetas a retención en el Impuesto sobre Sociedades las cantidades percibidas en concepto de arrendamiento de negocio.
Para que no proceda la retención, el arrendamiento debe ser de negocio, entendiendo este como una unidad patrimonial con vida propia y en funcionamiento. Además, la actividad de arrendamiento debe ser una actividad económica para la sociedad, lo que requiere una estructura organizativa propia con recursos humanos y medios materiales adecuados. El cumplimiento de estos requisitos de hecho deberá probarse ante la Administración.
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