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An apartment management company has requested guidance on how to proceed when property owners refuse to issue invoices including VAT and income tax (IRPF) withholdings. The Directorate General of Taxes (DGT) clarifies that brokerage services performed on behalf of third parties are subject to VAT and that the management company is not required to apply IRPF withholdings.
Cuestión planteada ¿Cómo debe proceder la entidad consultante en estos casos?
Si la gestora actúa como intermediaria en nombre y por cuenta de los propietarios, sus servicios de mediación están sujetos al IVA al tipo general del 21%. La gestora debe expedir factura por su actividad de intermediación a los propietarios. No procede aplicar retención a cuenta del IRPF por arrendamiento de inmueble urbano, ya que la gestora no es la arrendadora y no abona una renta sometida al IRPF.
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