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A query was raised regarding whether a community of owners can apply the residential leasing reduction to the rental income from a porter's lodge. The Directorate General for Taxes (DGT) ruled that, as the community is an entity subject to the imputation of income regime, each co-owner may apply said reduction to their respective share of the income.
Cuestión planteada Solicitan conocer si los propietarios pueden aplicarse proporcionalmente a su cuota de participación en la portería la reducción por arrendamiento de vivienda a efectos del Impuesto sobre la Renta de las Personas Físicas y cómo se cumplimentaría en su caso el modelo 184.
Las comunidades de propietarios no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros. Dado que no se cumple el requisito de tener empleado con contrato laboral para considerar la actividad como económica, las rentas son rendimientos del capital inmobiliario. Por tanto, cada comunero que sea contribuyente podrá aplicar la reducción del 60% sobre el rendimiento neto positivo que le sea atribuido.
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