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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.
Para que exista obligación de retener, el pagador debe ser un obligado a retener y la renta debe estar sometida a dicha obligación. Las comunidades de propietarios son pagadores obligados y los rendimientos de actividades profesionales, como la administración de fincas, están sujetos a retención. Por tanto, la comunidad debe practicar la retención e ingresar las cantidades en el Tesoro.
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