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V1718-22 ·18 July 2022 ·consulta-vinculante Medium impact
Tax

Property community must not withhold IRPF on capital income distributions

A property community operating under rent attribution asks whether it must withhold IRPF when paying rent to co-owners. The DGT responds that no withholding obligation exists as rents are directly attributed to members.

In 6 key points

How it affects those involved

Property communities under rent attribution do not need to withhold IRPF when distributing rental income to co-owners.

Lifecycle

2022-07-18PublishedPublished 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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