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A query was raised regarding whether a community of owners of a leisure property that only bears maintenance costs constitutes an entity subject to income attribution. The DGT has determined that this is a community of expenses rather than an entity subject to income attribution.
Cuestión planteada Tributación de la comunidad en régimen de atribución de rentas. Obligaciones tributarias de la comunidad y de sus propietarios por el hecho de estar integrados en la misma.
Al no existir actividad económica y limitarse a sufragar gastos de mantenimiento, no hay una entidad en atribución de rentas sino una comunidad de gastos. Por tanto, no existe la obligación de presentar el modelo 184. Cada copropietario debe asumir su parte proporcional de los gastos, los cuales podrán ser deducibles individualmente si cumplen los requisitos legales. Las obligaciones fiscales corresponden individualmente a cada contribuyente.
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