Skip to content
V1404-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Property owners' associations must withhold IRPF on payments to property managers

The DGT confirms that property owners' associations must withhold and pay IRPF on fees paid to property management professionals.

In 6 key points

How it affects those involved

Property owners' associations are now required to withhold IRPF on payments made to property managers for their professional services.

Lifecycle

2023-05-25PublishedPublished 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