Sometimes withholding tax is due when paying rent. So many doubts have arisen that we decided to list 3 concise and direct points on the subject to clarify.

1 – The person who must make the retention when it is due is the one who pays the rent, therefore the tenant.

2 – If the tenant does not have organized accounting, it is not necessary to make the withholding.

3 – The retention rate can vary, but the most common is 25%.