An invoice to a community of owners
When the party that hires you is the community, the invoice is issued to the community, with its tax ID, not to each neighbour. Withholding is not automatic. Not every community withholds 15%. The invoicing regulation asks for the details of the real recipient.
One customer, which is the community
Royal Decree 1619/2012 identifies the recipient. If the community places the order, that recipient is the community, with its tax ID and its address, not the sum of the flats. Splitting the amount into invoices to each neighbour describes a different operation. Income-tax withholding, when it exists, depends on the activity and on whether the community is required to withhold. Professional work may carry it; a trade that is not professional does not. The 15% is not added merely because you invoice a community.
- Customer: the community, with its tax ID.
- Not one invoice per neighbour, if the customer is the community.
- Withholding only if the case requires it. Not always 15%.
The contact is the community
In Factura Fácil the customer is the contact you create, with the community’s tax ID. The app does not split the invoice among the neighbours and does not add 15% withholding on its own. The withholding rate, if it applies, is the one you enter.
Common questions
Do I invoice each neighbour?
No, if the customer is the community. The invoice is in the community’s name and with its tax ID.
Does the community always withhold 15%?
No. Withholding depends on the case and on the activity. Do not add it merely because the customer is a community.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.