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V1227-19 ·30 May 2019 ·consulta-vinculante Medium impact
Tax

Rents from property management activities in community of goods are subject to IRPF withholding

The DGT confirms that income from property management activities in a community of goods is subject to IRPF withholding if the activity is classified as professional, regardless of the members' nature.

In 6 key points

How it affects those involved

Professionally classified property management income in community of goods is subject to IRPF withholding and advance payment.

Lifecycle

2019-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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