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A property community operating under rent attribution asks whether it must withhold IRPF when paying rent to co-owners. The DGT responds that no withholding obligation exists as rents are directly attributed to members.
Question posed: Whether the inquiring community of property is obliged to practice withholding on account of Personal Income Tax (IRPF) for the payments made to its co-owners.
As the lease is not carried out as an economic activity, the yields are classified as income from real estate capital. This income is attributed to the co-owners in accordance with the rules of the Tax Act. The distribution of funds from the entity to its members has no impact on their taxation, which excludes the practice of withholding or payment on account.
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