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A query was made regarding how to attribute negative returns in a joint ownership entity and whether a partner's salary should be included in their instalment tax payments. The DGT ruled that such a salary does not constitute employment income, but rather represents a higher share of the economic activity's returns.
Cuestión planteada Forma de atribuir entre los comuneros el rendimiento negativo que obtuviera la comunidad, y si debe tenerse en cuenta el sueldo mensual en los pagos fraccionados a realizar por su perceptor.
Las cantidades percibidas por un comunero por su trabajo en la comunidad no son rendimientos del trabajo, sino que se integran mediante el régimen de atribución de rentas como una mayor participación en el rendimiento de la entidad. Por tanto, no son un gasto deducible para la comunidad, sino que el comunero percibirá su retribución y luego se le atribuirá su parte del rendimiento neto restante. El pago fraccionado del comunero que recibe sueldo debe tener en cuenta dicha retribución al calcular su parte de las rentas atribuidas.
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