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A query was raised regarding whether a homeowners' association must apply income tax (IRPF) withholdings when paying for professional services. The Directorate General for Taxes (DGT) has ruled that they must, as the association is a withholding agent and the income is subject to such withholding.
Question posed: Whether the income from the professional activity of the applicant, received from a homeowners' association, is subject to withholding under Personal Income Tax.
Homeowners' associations are included among those obligated to perform withholdings or payments on account of Personal Income Tax (IRPF). Income from professional activities is subject to withholding. Therefore, the association must withhold on the amounts invoiced by the professional.
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