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A query was made regarding the Personal Income Tax (IRPF) treatment of profits distributed by a Water Community in the Canary Islands. The Directorate General for Taxes (DGT) has determined that these distributions are classified as income from movable capital.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por los comuneros como consecuencia de dicho
Las Comunidades de Aguas de Canarias son entidades con personalidad jurídica exentas del Impuesto sobre Sociedades. El reparto de sus beneficios entre socios personas físicas constituye rendimientos del capital mobiliario según el artículo 25.1 de la LIRPF. Estos rendimientos están sujetos a una retención del 19% a cuenta del impuesto.
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