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A query was raised regarding whether members of a joint property (comunidad de bienes) dedicated to property leasing must make personal income tax (IRPF) instalment payments. The Directorate General for Taxes (DGT) ruled that, as this constitutes an economic activity, the obligation applies to each co-owner.
Cuestión planteada Si los comuneros personas físicas están obligados a realizar pagos fraccionados por el Impuesto sobre la Renta de las Personas Físicas.
Las comunidades de bienes no son contribuyentes, sino que las rentas se atribuyen a sus miembros. Si la entidad realiza una actividad económica, como el arrendamiento de inmuebles con al menos un empleado a jornada completa, los rendimientos atribuidos tienen naturaleza de actividad económica. Por tanto, cada comunero debe efectuar el pago fraccionado en proporción a su participación en el beneficio.
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