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A query was raised regarding how a partnership (comunidad de bienes) should be taxed for a commercial premises that remained vacant during a tax period. The Directorate General for Taxes (DGT) ruled that the partnership must attribute the imputed real estate income to its members in accordance with their respective shares.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas del rendimiento correspondientes al local.
Las comunidades de bienes no son contribuyentes, sino que las rentas se atribuyen a sus miembros. En el caso de inmuebles urbanos no afectos a actividades económicas ni generadores de rendimientos del capital, se debe imputar la renta inmobiliaria correspondiente al porcentaje del valor catastral. Esta renta se imputará a los miembros de la comunidad en función de sus respectivas cuotas.
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