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A taxpayer asks whether a €10,000 subsidy should be fully attributed to them or shared with the other member of their group. The DGT responds that, as the group lacks legal personality, income must be allocated according to the agreement or equally.
Cuestión planteada Si a efectos del IRPF la subvención debe atribuirse en su totalidad al consultante o a ambos miembros del grupo, y cuál sería la vía correcta para trasladar al segundo integrante del convenio de colaboración la parte que le corresponde de la ayuda percibida
Al ser la agrupación la beneficiaria y no tener personalidad jurídica, las rentas se atribuyen a los miembros según las normas o pactos aplicables. Dado que existe un convenio con participación equitativa, la subvención debe atribuirse por mitad a cada uno de los miembros de la agrupación. La DGT no se pronuncia sobre la forma de realizar la distribución económica entre los miembros.
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