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A taxpayer inquired whether their son and son-in-law could register individually to split the income and expenses of an activity 50/50. The DGT ruled that this constitutes an entity under the income attribution regime.
Cuestión planteada Si su hijo y su yerno pueden darse de alta individualmente y repartirse los ingresos y los gastos de la actividad al 50 por ciento, determinando el rendimiento neto por el método de estimación directa simplificada.
La cotitularidad de una actividad económica por dos personas físicas, sin constituir sociedad mercantil, implica que tributarán según el régimen de atribución de rentas. La renta se determina en la entidad y se atribuye a los socios según los pactos aplicables o, si no constan fehacientemente, por partes iguales. Para aplicar la estimación directa simplificada, todos los socios deben ser personas físicas contribuyentes del IRPF.
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