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A taxpayer queried whether income from a partnership operating a photovoltaic installation should be taxed as business income. The DGT ruled that if the partnership organises the means of production, the income is attributed to its members as such.
Cuestión planteada 1º) Tributación de los rendimientos obtenidos por la explotación de las instalaciones fotovoltaicas por el Impuesto sobre la Renta de las Personas Físicas, atendiendo a los hechos expuestos
Las comunidades de bienes no son contribuyentes, sino que atribuyen rentas a sus miembros según el artículo 8.3 de la LIRPF. Si la entidad ordena por cuenta propia los medios de producción y recursos humanos para la actividad, los rendimientos atribuidos mantienen la naturaleza de actividades económicas. No es posible que los comuneros transmitan o arrienden bienes a la propia comunidad, ya que estos ya les pertenecen en pro indiviso. La titularidad de la actividad y su reconocimiento administrativo recaen en la comunidad, atribuyéndose los rendimientos a sus miembros.
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