Doctrine by topic · DGT Observatory

Withholding Tax: 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

Stable position Low confidence 22 rulings · 2014–2024

Current position

Withholding tax depends on the nature of the income and the status of the subject. In urban real estate leases, companies must apply withholding under Corporate Income Tax (IS). Regarding Personal Income Tax (IRPF), withholding is applied according to the classification of the income (movable capital or economic activity) and the status of the lessee.

There is no single doctrinal evolution, as the rulings address different tax matters (artists, pensions, leases, educational services, or dividends). The DGT's position remains constant in each specific case analyzed, applying the current regulations for each type of income.

Analysis based on 20 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V0490-22 10 Mar 2022

Leasing of rural land as an isolated asset is not subject to IRPF withholding

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento de negocioelemento patrimonial aisladorendimientos de actividades económicasrendimientos de capital inmobiliarioretención en la fuente LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 25.4.c
Affects CompanyExpat · Non-residentIndividual
V0064-22 17 Jan 2022

Rental income from cable capacity depends on physical possession or control

SG de Fiscalidad Internacional
cánonesdoble imposicióncapacidad de transmisiónretención en la fuenteconvenio de doble imposición Convenio entre España y Marruecos para evitar la doble imposiciónLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 31
Affects CompanyExpat · Non-residentIndividual
V0061-22 14 Jan 2022

Leasing land for electric vehicle charging points is subject to 21% VAT

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento de negociorendimientos de capital inmobiliarioactividades económicasretención en la fuenteterreno rústico LIRPF — Ley 35/2006 del IRPF art. 22LIRPF — Ley 35/2006 del IRPF art. 25.4.c
Affects CompanyExpat · Non-residentIndividual
V2199-15 16 Jul 2015

German Postal Service pensions taxed under new treaty from 1 January 2013

SG de Fiscalidad Internacional
pensiones públicasconvenio de doble imposiciónretención en la fuenteentrada en vigorexención LGT — Ley 58/2003 General Tributaria art. 88.2LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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