What does it certify?
With the issuance of this certificate it is proven that you are exempt from withholding for the exercise of the property leasing activity.
It certifies that you are registered with the IAE, the heading for rental of housing and industrial premises, of which there is no zero quota, for the purposes of the landlord being exempt from withholding during the calendar year, unless modify your census status, in accordance with articles 75. 3 g) 3 of Royal Decree 439/2007, of March 30, which approves the Personal Income Tax Regulation and article 61 i) 3, of Royal Decree 634/2015, of March 10 July, which approves the Corporate Tax Regulation.