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A query was raised regarding whether a co-owner can invoice the community of property for activities carried out on its behalf. The DGT ruled that this is not possible, as such amounts do not constitute independent remuneration, but rather a higher share of the attributable economic activity returns.
Cuestión planteada Si los comuneros pueden facturar a la comunidad de bienes por las actividades correspondientes a la comunidad realizadas por ellos, de tal forma que las retribuciones satisfechas a ellos por la comunidad supongan un ingreso del comunero y un gasto de la comunidad. Asimismo se consulta la forma de realizar dicha facturación y obligaciones que conlleva.
Las entidades en régimen de atribución de rentas no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros. Si la comunidad desarrolla una actividad económica, los rendimientos percibidos por un comunero por su trabajo no son rendimientos del trabajo ni actividades económicas independientes, sino parte del rendimiento de la entidad que le resulta atribuible. Por tanto, no pueden ser facturados por el comunero a la comunidad ni ser un gasto deducible para la entidad.
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