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V3241-19 ·27 November 2019 ·consulta-vinculante Medium impact
FISCAL

Property owners' associations must withhold IRPF on payments for services

A community of property owners seeking legal and property management advice asks whether a non-commercial community of property owners must withhold IRPF when hiring such services. The DGT confirms that yes, as the community is a withholding taxpayer and the services constitute professional income.

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2019-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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