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V1754-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Property owners' association must withhold IRPF on property manager's fees

A property owners' association that has hired a new physical individual property manager asks whether it is obliged to withhold IRPF. The DGT confirms that property owners' associations are required to withhold (Art. 76.1.a) IRPF and that fees for property management constitute professional income subject to withholding (Art. 75.1.c) IRPF), regardless of whether the previous manager was a limited liability company.

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2024-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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