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A query was made regarding the Personal Income Tax (IRPF) treatment of the sale of a flat owned by a homeowners' association. The Directorate General for Taxes (DGT) ruled that homeowners' associations are considered communities of property, and any income is attributed to the members or co-owners.
Cuestión planteada Tratamiento fiscal de dicha venta en el IRPF de los cónyuges.
Las comunidades de propietarios son comunidades de bienes cuyas rentas se atribuyen a los copropietarios. La venta del inmueble genera una ganancia o pérdida patrimonial que debe calcularse proporcionalmente a cada uno. El valor de transmisión será el importe real de la enajenación (deduciendo gastos y tributos) multiplicado por el coeficiente de propiedad anterior a la segregación. El valor de adquisición será la diferencia de coeficientes de propiedad aplicada al coste de adquisición más gastos y tributos.
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