Monday 22 May 2017

Apartment on Ajmer Road Jaipur: whereby the lessee of a property

Sub-lease: Sub- lease is a contract whereby the lessee of a property leases a part of the property to a third party, in such a way that two different contracts coexist:
The one that the lessor has made with the lessee and the That the lessee has a third party; Figure that is regulated in article 1692 of the Civil Code.
For tax purposes in the sublease, the Income Tax Law in article 22 indicates that the gross income is constituted by the difference between the conductive grant that is paid to the lessee and the one to be paid to the owner (lessor).
Example: A person to whom a tenant leases a premises for the rent of S /. 200.00 nuevos soles, while the lessee, the landlord (owner) rents the premises to S /. 300.00 soles, gross income is constituted by the difference between the two amounts in this case S /. 100.00 soles.
REPORT 088-2005-SUNAT, APRIL 29, 2005 . The individuals who sub-lease real estate and who obtain an income for it must be enrolled in the RUC; While employers of domestic workers, because of this condition are exempted from such registration.

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