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A property owners' association that has hired a new physical individual property manager asks whether it is obliged to withhold IRPF. The DGT confirms that property owners' associations are required to withhold (Art. 76.1.a) IRPF and that fees for property management constitute professional income subject to withholding (Art. 75.1.c) IRPF), regardless of whether the previous manager was a limited liability company.
Cuestión planteada Si a efectos del IRPF, la comunidad de propietarios del consultante está obligada a practicar retención sobre los honorarios satisfechos al nuevo administrador.
Las comunidades de propietarios están expresamente incluidas como obligados a retener en el art. 76.1.a) RIRPF. Los rendimientos derivados de la actividad de administración de fincas desarrollada por persona física constituyen rendimientos de actividades profesionales sujetos a retención conforme al art. 75.1.c) RIRPF. La condición societaria del administrador anterior no altera la obligación; en cada contratación ha de analizarse la naturaleza del perceptor.
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