Retención de alquileres al 19% o 21%?
Les recordamos que en el caso de alquileres de inmuebles propiedad de una sociedad, que no este exenta de soportar retención, en el cobro del recibo de alquiler, el porcentaje del 21% se aplica cuando el nacimiento de la obligación de retener tenga lugar entre el 1-1-2012 y el 31-12-2013, cualquiera que sea el período impositivo en el que se hayan devengado las rentas sujetas a retención o ingreso a cuenta. Cuando el nacimiento de la obligación de retener sea anterior o posterior a esas fechas, el tipo de retención es del 19%. ya que en principio no se ha prorrogado para el 2014 la aplicación del 21% como se ha hecho para los propietarios personas físicas. aunque se espera que proximamente (febrero-marzo) se publique la norma que hará que esos alquileres seran del 21% a partir de la fecha de su publicación.
Por tanto:
– Los propietarios de inmuebles que sean sociedades anonimas,. limitadas, etc. aplicaran en lo recibos de alquiler a partir del 01.01.14 la retención del 19%. (En el caso que se prorrogará como para el IRPF se lo indicariamos y a partir de que fecha sería aplicable).
– Los propietarios de inmuebles que sean Personas Físicas, Comunidades de Bienes (CB), Sociedades civiles Particulares (SCP), .seguirán aplicando en los recibos de alquiler a partir del 01.01.14 la retención del 21%.
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