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A company asks whether IRPF and Corporate Income Tax retention is due when paying for water and land use. The DGT responds that, as it involves a community of property (an entity under the regime of rental attribution), IRPF retention applies.
Cuestión planteada Si la entidad consultante tiene que retener a cuenta del Impuesto sobre la Renta de las Personas Físicas, y del Impuesto sobre Sociedades.
Las rentas de las entidades en régimen de atribución de rentas, como las comunidades de bienes, se atribuyen a sus miembros. Estas rentas están sujetas a retención de IRPF, independientemente de la condición de los miembros. En este caso, la entidad debe practicar la retención sobre los rendimientos por la cesión del aprovechamiento e instalaciones.
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