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Mixed Contract: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 26 rulings · 2014–2025

Current position

In mixed lease contracts that include services to provide infrastructure to the lessee, the rent falls outside the scope of withholding under the regulations. For this criterion to apply, the purpose of the contract must go beyond the simple leasing of real estate. If the contract is a lease with mere reimbursement of expenses, withholding is applicable if the lessee is a professional.

The DGT's position remains constant in the distinction between pure leasing and mixed service contracts. Consultations V0734-19, V1461-20, and V1423-25 confirm that the inclusion of infrastructure services transforms the nature of the income from capital income to economic activity, exempting it from withholding. No changes in criterion are observed, but rather a repeated application of the same logic.

Analysis based on 25 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1423-25 24 Jul 2025

Mixed service and property contracts may be exempt from IRPF retention

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónarrendamiento de inmueblescontrato mixtoprestación de serviciosactividad económica LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.2.a
Affects CompanyExpat · Non-residentIndividual
V0333-24 7 Mar 2024

Mixed contracts for property lease and services are exempt from IRPF withholding

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónarrendamiento de inmueblescontrato mixtoprestación de serviciosrendimientos del capital inmobiliario RIRPF — RD 439/2007, Reglamento del IRPF art. 75.2.aRIRPF — RD 439/2007, Reglamento del IRPF art. 75.3.g
Affects CompanyExpat · Non-residentIndividual
V2025-23 11 Jul 2023

Supply of eye readers for disabled persons subject to 10% VAT

SG de Impuestos sobre el Consumo
entrega de bienesprestación de serviciosprestación accesoriatipo reducidoproducto de apoyo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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