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A homeowners' association inquired whether it must apply income tax (IRPF) withholding on an invoice from a self-employed professional for sanitation and painting works. The Directorate General for Tax (DGT) ruled that there is no obligation to withhold, as the service is not included in the withholding scenarios specified in the Regulations.
Cuestión planteada Si existe obligación por parte de la Comunidad de Propietarios de practicar retención a cuenta sobre el importe de la factura emitida.
La obligación de retener IRPF se aplica a las personas o entidades que satisfagan rentas de actividades profesionales, agrícolas, ganaderas, forestales o empresariales por estimación objetiva. Como la factura por servicios de saneamiento, rehabilitación y pintura no se encuentra en esos conceptos, la Comunidad de Propietarios no debe practicar retención.
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