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The DGT clarifies that property communities engaged in construction are not taxpayers, but rental income is allocated to members according to their agreements or, in the absence of such, equally.
Cuestión planteada Cómo debería tributar la comunidad de bienes en el Impuesto sobre la Renta de las Personas Físicas.
Las entidades en régimen de atribución de rentas no son contribuyentes del IRPF, sino agrupaciones donde las rentas se atribuyen a los miembros con la naturaleza de la fuente que las genera. Para que los rendimientos sean de actividades económicas, la entidad debe ordenar por cuenta propia medios de producción o recursos humanos, asumiendo todos los comuneros el riesgo empresarial. La atribución de rentas se realiza según los pactos entre comuneros, siempre que consten fehacientemente ante la Administración, o por partes iguales si no se conocen dichos pactos.
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