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A property community operating under rent attribution asks whether it must withhold IRPF when paying rent to co-owners. The DGT responds that no withholding obligation exists as rents are directly attributed to members.
Cuestión planteada Si la comunidad de bienes consultante está obligada a practicar retención a cuenta del IRPF por los pagos efectuados a sus comuneros.
Al no realizarse el arrendamiento como actividad económica, los rendimientos se califican como del capital inmobiliario. Estas rentas se atribuyen a los comuneros según las normas del Impuesto. El reparto de dinero de la entidad a sus miembros no tiene incidencia en la tributación de estos, lo que excluye la práctica de retención o ingreso a cuenta.
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