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V0661-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Tenant may be obliged to withhold rent from common areas in a property owners' association

A property owners' association asks whether retention is due on rental income from common areas. The tax authority responds that rental income is attributed to members and that the tenant must withhold if liable.

The question raised

Cuestión planteada Obligación de practicar retención sobre los rendimientos objeto del arrendamiento.

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