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A query was raised regarding whether income from two notaries sharing premises through a community of property should be attributed based on their share in the entity or declared individually. The DGT ruled that, as the entity does not carry out its own economic activity, each professional must calculate their earnings separately.
Cuestión planteada Se consulta si la renta que corresponde al consultante por su actividad profesional es la que resulta de la aplicación del régimen de atribución de rentas, determinándose en consecuencia en función de la participación de cada notario en la comunidad, o si por el contrario debe determinarse individualmente.
Para que se aplique el régimen de atribución de rentas, la entidad debe desarrollar la actividad económica asumiendo la ordenación de medios de producción y recursos humanos. En este caso, al realizar cada notario su actividad de forma independiente y contratar su propio personal, no existe una entidad que desarrolle una actividad. Por tanto, cada profesional debe imputar sus propios ingresos y deducir la parte proporcional de los gastos comunes pactados.
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