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V1782-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Income from a community of property is attributed to the co-owners or to the dormant estate

A query was made regarding the taxation of income from a community of property following the death of a co-owner before the succession has been settled. The DGT ruled that the entity itself is not a taxpayer and that the income is attributed to the co-owners or to the dormant estate.

The question raised

Taxation under Personal Income Tax (IRPF).

The DGT's ruling

Entities under the income attribution regime, such as community of property, are not taxpayers for Personal Income Tax (IRPF), but rather groupings of persons to whom income is attributed. Income from economic activities maintains its nature as income from economic activities for each member. The portion corresponding to the deceased partner shall be attributed to the dormant estate constituted by those entitled to the inheritance.

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