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The inquirer asks about the taxation regime for a joint ownership (comunidad de bienes) engaged in business activity and the application of the reduction for starting a new activity. The DGT clarifies that joint ownerships are taxed through the attribution of income and that the reduction for starting a new activity must be applied by each member of the joint ownership individually.
Cuestión planteada 1ª Régimen de tributación de la comunidad de bienes constituida.
Las comunidades de bienes tributan mediante el régimen de atribución de rentas conforme a la LIRPF. En cuanto a la reducción por inicio de actividad, esta no se aplica a la entidad, sino que los miembros de la comunidad que sean contribuyentes del IRPF podrán practicarla si cumplen individualmente los requisitos. El derecho a la reducción reside en el comunero y puede ejercerse en el primer período en que los rendimientos netos sean positivos y en el siguiente.
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