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The DGT confirms that the obligation to withhold IRPF falls on the payer based on their tax status and the type of income paid.
Question raised 1: Does the homeowners' association have an obligation to withhold, even in cases where the service provider does not include the withholding in the issued invoice.
Homeowners' associations are obliged to withhold Personal Income Tax (IRPF) when paying income subject to withholding under the Tax Regulations. This obligation exists regardless of whether the recipient, if a natural person with economic activity, does not include the withholding on their invoice. The association must determine whether the income is derived from professional, agricultural, livestock, or forestry activities in order to apply the corresponding rate.
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