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V3534-20 ·10 December 2020 ·consulta-vinculante Medium impact
Tax

Property community must withhold IRPF from architect but not from mason

The tax authority confirms that a property community must withhold IRPF from architects but not from masons when receiving invoices.

In 5 key points

How it affects those involved

Property communities are required to withhold income tax at source from architects but not from masons when receiving professional invoices.

Lifecycle

2020-12-10PublishedPublished 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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