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The DGT confirms that rental income from common areas is allocated to members according to their share and that the landlord must withhold tax if required.
Question posed: Obligation to withhold tax on the income derived from the lease by the homeowners' association and the obligation of the members of said association to declare such income.
Homeowners' associations are not taxpayers; instead, income is attributed to their members according to their shareholding. This income is classified as income from real estate capital, unless it constitutes an economic activity. The lessee is obliged to withhold tax if they are a liable person under the RIRPF, subject to legal exceptions. Members must declare this attributed income in accordance with the limits set by the LIRPF.
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