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A property owners' association receiving services from physical persons carrying out economic activities seeks clarification on whether it must withhold IRPF. The DGT confirms that property owners' associations are explicitly included as withholding agents under article 76.1.a of the Income Tax Law. They must withhold tax on income from professional activities, as stipulated in article 75 of the Income Tax Law.
Cuestión planteada Obligación de practicar retención por el Impuesto sobre la Renta de las Personas Físicas por parte de la comunidad de propietarios.
Para que exista obligación de retener se requiere que el pagador sea un obligado a retener y que la renta esté sometida a retención. Las comunidades de propietarios son entidades obligadas a retener según el RIRPF. Por tanto, deben practicar la retención e ingresar las cantidades en el Tesoro sobre las rentas que satisfagan siempre que estas estén sujetas a retención conforme al artículo 75 del RIRPF.
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