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A Spanish resident in Equatorial Guinea with 25% ownership in a property rental community asks about his obligations. The DGT responds that, as the activity is not economic, the community must make an advance income entry, thereby exempting the shareholder from declaring income.
Cuestión planteada Obligaciones formales del comunero no residente.
Si la comunidad de bienes no desarrolla una actividad económica, los miembros no residentes son contribuyentes del IRNR sin establecimiento permanente. La entidad está obligada a ingresar a cuenta la diferencia entre la retención soportada por el comunero y la que se aplicaría directamente sobre la renta atribuida. La práctica de este ingreso a cuenta por parte de la comunidad excluye la obligación de presentar la declaración por parte del comunero no residente. No obstante, el no residente puede presentar de forma potestativa la autoliquidación modelo 210 para solicitar la devolución si el ingreso a cuenta fuera superior a su cuota.
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