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A query was raised regarding how rental income from common areas and subsidies received by a community of owners should be taxed. The Directorate General for Taxes (DGT) ruled that such income is attributed to the owners according to their respective shares and must be declared under Personal Income Tax (IRPF).
Cuestión planteada Si se debería imputar a los propietarios cada uno de los ingresos obtenidos y, en caso afirmativo, forma de efectuar dicha imputación, así como las obligaciones de información que ha de cumplimentar, tanto a la Administración Tributaria como a los propietarios.
Las comunidades de propietarios son entidades en régimen de atribución de rentas y no contribuyentes del IRPF. Los ingresos por arrendamiento de zonas comunes son rendimientos del capital inmobiliario, mientras que las subvenciones son ganancias o pérdidas patrimoniales. Ambas rentas se atribuyen a los copropietarios según su coeficiente de participación o lo pactado en estatutos. Si las rentas de la entidad superan los 3.000 euros, la comunidad debe presentar la declaración informativa modelo 184.
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