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A retail community of property sought clarification on whether it should be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose and fiscal legal personality, it remains under the income attribution regime and must therefore apply the VAT equivalence surcharge.
Cuestión planteada 1.) Si la comunidad de bienes debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las comunidades de bienes tributan por el régimen de atribución de rentas en el IRPF según el artículo 8.3 de la LIRPF. Al tributar bajo este régimen, los comerciantes minoristas están obligados a aplicar el régimen especial del recargo de equivalencia en el IVA. La elaboración de cajas o cestas con productos adquiridos mediante labores de mera ornamentación no supone una transformación que excluya la condición de comerciante minorista.
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