MEDIUM
FISCAL Property community must not withhold IRPF on capital income distributions
Technical details
Summary
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.