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A query was raised regarding the tax obligations of a member of a Spanish community of property who resides in Monaco. The DGT has determined that they must be taxed as a permanent establishment and must submit specific tax returns.
Cuestión planteada En relación con el miembro residente en Mónaco, se plantea en qué modelo tiene que presentar su declaración anual por el Impuesto sobre la Renta de No Residentes así como pagos trimestrales; modo de consignación del citado miembro en el modelo 184 así como posibles retenciones por parte de la comunidad de bienes al mismo.
Al ser una comunidad de bienes que desarrolla actividad económica en España, el miembro no residente tiene la consideración de contribuyente de IRNR con establecimiento permanente. Debe presentar la declaración anual mediante el modelo 200 y realizar pagos fraccionados con el modelo 202. En el modelo 184, debe indicarse que es no residente con establecimiento permanente. La comunidad de bienes no debe practicar retenciones al miembro, ya que solo le atribuye una porción de renta.
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