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V1798-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · atribución de rentas

Rental income in property communities attributed to co-owners

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.

The question raised

How the community of property should be taxed under Personal Income Tax.

The DGT's ruling

Entities under the income attribution regime are not taxpayers of Personal Income Tax, but rather groupings where income is attributed to members according to the nature of the source that generates it. For returns to be classified as economic activities, the entity must organize its own means of production or human resources, with all partners assuming the business risk. The attribution of income is carried out according to the agreements between partners, provided they are reliably recorded before the Administration, or in equal shares if such agreements are unknown.

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