What does it certify?

The issuance of this certificate confirms that you are exempt from withholding for the exercise of the activity of leasing real estate.

It certifies that you are registered in the IAE, under the heading of rental of housing and industrial premises, for which there is no zero rate, so that the landlord is exempt from withholding during the calendar year, unless their census status is modified, in accordance with articles 75. 3 g) 3 of Royal Decree 439/2007, of March 30, approving the Personal Income Tax Regulations and article 61 i) 3 of Royal Decree 634/2015, of July 10, approving the Corporate Tax Regulations.