We remind that in the case of leasing property owned by a corporation that is not exempt from withholding support in the collection of rent receipt , the percentage of 21% applies when the birth of the withholding obligation takes place between 1-1-2012 and 31-12-2013 , whatever the tax period in which they were earned income subject to withholding or prepayment . When the birth of the withholding obligation is before or after those dates , the withholding rate is 19% . because in principle has been extended to February 2014 the application of 21% as has been done for homeowners individuals therefore be in January retention of 19% and the remainder of 21%.
– Property owners who are limited companies , . limited , etc . applied as rent receipts from 01.01.14 retention of 19% until 31/01/14 .
– Property owners who are Individuals , Communities Real (CB ) , Special Civil Societies (SCP ) , continue to apply in rental receipts from 01.01.14 retention of 21%.
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