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A query was raised regarding how income from a community of property engaged in business activities should be classified when certain co-owners do not participate directly in management. The DGT ruled that income is attributed as economic activity to all co-owners in proportion to their participation.
Cuestión planteada Cómo debe calificarse los rendimientos percibidos por la comunidad de bienes en el Impuesto sobre la Renta de las Personas Físicas y que deben atribuirse a dichos comuneros.
Las comunidades de bienes no son contribuyentes, sino que atribuyen rentas a sus miembros, las cuales mantienen la naturaleza de la fuente (actividad económica) si la entidad ordena los medios de producción. El hecho de que algunos comuneros trabajen por cuenta ajena no impide que todos sean titulares de la actividad económica y reciban rendimientos de dicha actividad en su proporción. La atribución se realiza según los pactos existentes o, en su defecto, por partes iguales.
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