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A homeowners' association has enquired about the tax treatment of income derived from renting out a terrace and whether withholding tax should be applied. The Directorate General for Taxes (DGT) has ruled that such income is attributed to the co-owners as income from real estate capital and that the payer must apply the relevant withholding tax.
Cuestión planteada Determinación de la renta imputable a los copropietarios. Sujeción a retención de los ingresos obtenidos por el arrendamiento.
Las comunidades de propietarios no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros según el artículo 8.3 de la LIRPF. Estos ingresos tendrán la naturaleza de rendimientos del capital inmobiliario, salvo que se califiquen como actividad económica. Al ser el pagador una entidad obligada a retener, los rendimientos por el arrendamiento de inmuebles urbanos están sujetos a retención, salvo que las rentas anuales no superen los 900 euros.
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