Skip to content
V1279-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Homeowners' associations must withhold income tax when hiring a property manager

A query was raised regarding whether homeowners' associations are required to withhold income tax (IRPF) when paying property management fees. The Directorate General for Taxes (DGT) has ruled that they are, as the association is a withholding agent and the service constitutes income from professional activities.

In 5 key points

How it affects those involved

Property managers and homeowners' associations must ensure compliance with tax withholding obligations on professional service fees.

Lifecycle

2022-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact