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A taxpayer asks how to regularise profits from an economic activity not collected due to a dispute over the marital property settlement. The DGT clarifies that fiscal attribution of profits depends on ownership of the activity, not on civil property distribution.
Cuestión planteada Aclaración de cómo se debe proceder a regularizar la situación tributaria, atendiendo a las circunstancias descritas
Los rendimientos de actividades económicas se imputan íntegramente a quien realice la ordenación de los medios de producción y recursos humanos, independientemente del régimen económico matrimonial. Por tanto, aunque civilmente los rendimientos pertenezcan al otro cónyuge por gananciales, el titular de la actividad debe declarar la totalidad de los mismos. La imputación temporal debe realizarse en el ejercicio del devengo, salvo que se haya optado por el criterio de cobros y pagos. Para regularizar, se deben presentar autoliquidaciones complementarias por cada ejercicio en que se produjo el devengo.
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