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A community of property owners seeking legal and property management advice asks whether a non-commercial community of property owners must withhold IRPF when hiring such services. The DGT confirms that yes, as the community is a withholding taxpayer and the services constitute professional income.
Cuestión planteada Si la comunidad de propietarios a los que presta sus servicios debería practicar retención a cuenta del IRPF.
Las comunidades de propietarios están obligadas a retener o ingresar a cuenta del IRPF según el artículo 76 del Reglamento del Impuesto. Los rendimientos por servicios jurídicos y de administración de fincas se califican como rendimientos de actividades profesionales. Por tanto, al ser rentas sometidas a retención según el artículo 75.1.c) del Reglamento, la comunidad de propietarios debe practicar la retención correspondiente.
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