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A query was raised regarding whether homeowners' associations are required to withhold income tax (IRPF) when contracting property management services. The Directorate-General for Taxes (DGT) ruled that, as these associations are withholding agents and property management is classified as a professional activity, they must apply the withholding.
Cuestión planteada Si las comunidades de propietarios a los que presta los servicios de administración de fincas deberían practicar retención a cuenta del IRPF.
Las comunidades de propietarios son obligadas a retener según el artículo 76 del Reglamento del IRPF. Los rendimientos por administración de fincas se califican como rendimientos de actividades profesionales al estar incluidos en la sección segunda del IAE. Por tanto, estos servicios están sometidos a retención conforme al artículo 75.1.c) del Reglamento del IRPF.
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