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A property owners' community rents out a bar located in its common areas. The DGT states that such income is considered mobile capital income and must be allocated to co-owners according to their share.
Cuestión planteada Solicita conocer cómo deben tributar esos ingresos para los propietarios y si se ha de elaborar el modelo 184 en relación con el Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de un local de hostelería junto con bienes y enseres constituye un arrendamiento de negocio, calificándose como rendimientos del capital mobiliario integrados en la base imponible general. La renta se atribuye a los copropietarios según su participación o pacto, independientemente de si el dinero se distribuye o no. La comunidad debe presentar el modelo 184 si sus rentas exceden de 3.000 euros anuales.
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