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A query was raised regarding the classification of income from a community of property where some members work and others do not. The DGT ruled that if the entity carries out an economic activity, the income is attributed to the members as income from economic activities.
Cuestión planteada Calificación de las rentas atribuidas a los comuneros por la comunidad de bienes.
Las entidades en régimen de atribución de rentas no son contribuyentes, sino que las rentas se atribuyen a sus miembros manteniendo la naturaleza de la fuente. Si la comunidad desarrolla una actividad económica, los rendimientos atribuidos son rendimientos de actividades económicas. El trabajo de un comunero en la actividad no constituye rendimiento del trabajo, sino que su retribución se considera una mayor participación en el rendimiento de la entidad y no es un gasto deducible. Los pagos fraccionados del modelo 130 deben ser realizados por cada comunero en proporción a su participación.
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