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A query was raised regarding how income from a homeowners' association (comunidad de propietarios) engaged in business activities should be attributed, and whether an individual working for the association should declare their income as employment income. The DGT ruled that such income is integrated into the income attribution regime as business income.
Cuestión planteada Forma de atribuir al consultante los rendimientos obtenidos por la comunidad de propietarios, y presentación por esta última de la declaración modelo 184.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y los rendimientos mantienen la naturaleza de la actividad que desarrollan. Si un comunero presta servicios a la comunidad, su retribución no es un rendimiento del trabajo, sino que forma parte del rendimiento de la actividad económica atribuible al comunero. Por tanto, dicha retribución no es un gasto deducible para la entidad, sino que se resta del rendimiento neto antes de la atribución. La comunidad debe presentar el modelo 184 cuando esté obligada.
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