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A query was raised regarding the taxation of income earned by a community of owners from renting rooftop space for an antenna. The DGT ruled that this income is attributed to the co-owners as income from real estate capital, which in this case corresponds to the usufructuary.
Cuestión planteada Tratamiento fiscal de la renta obtenida por el arrendamiento.
Las comunidades de propietarios no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros según su participación o estatutos. Al ser rentas de arrendamiento de elementos comunes, se declaran como rendimientos de capital inmobiliario. En casos de nuda propiedad y usufructo, los frutos civiles (como el arrendamiento) se atribuyen al usufructuario según el Código Civil. Por tanto, la renta de la azotea se imputa al usufructuario en función de su participación.
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