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V2254-24 ·22 October 2024 ·consulta-vinculante Medium impact
Tax

Property owners' association required to withhold IRPF on professional income

A property owners' association receiving services from physical persons carrying out economic activities seeks clarification on whether it must withhold IRPF. The DGT confirms that property owners' associations are explicitly included as withholding agents under article 76.1.a of the Income Tax Law. They must withhold tax on income from professional activities, as stipulated in article 75 of the Income Tax Law.

In 7 key points

How it affects those involved

Property owners' associations must now withhold IRPF on income from professional activities provided by individuals, in line with specific legal provisions.

Lifecycle

2024-10-22PublishedPublished 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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