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A query was raised regarding whether a joint ownership with a business character must be taxed under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must be taxed under this regime.
Cuestión planteada Si la comunidad de bienes debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las comunidades de bienes no son contribuyentes del Impuesto sobre Sociedades. Por tanto, las rentas que generen se atribuirán a los comuneros conforme a la Sección 2.ª del Título X de la LIRPF. Solo las sociedades civiles con objeto mercantil y personalidad jurídica fiscal son contribuyentes del Impuesto sobre Sociedades.
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