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The taxpayer asks how income (positive or negative) should be attributed in a hospitality community of assets where they receive a salary. The DGT rules that the salary is not employment income, but rather part of the entity's economic activity.
Cuestión planteada Forma de atribuir entre los comuneros los rendimientos negativos que el consultante prevé que tendría la comunidad de bienes en los primeros años.
En las entidades en régimen de atribución de rentas, los rendimientos mantienen la naturaleza de la actividad económica. Si un comunero trabaja en la entidad, las cantidades percibidas no son rendimientos del trabajo, sino que forman parte del rendimiento de la actividad económica atribuible. Por tanto, dicha retribución no es un gasto deducible para la entidad, sino que se resta del rendimiento neto antes de realizar la atribución según los pactos o partes iguales. El rendimiento neto resultante (positivo o negativo) se atribuye a cada comunero según su participación.
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