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A community of expenses in a business park asks whether it can receive income from the assignment of common spaces. The DGT indicates that, if a community of property exists, the income is attributed to the members according to its source.
Question posed: Whether the entity can receive sporadic income arising from the assignment of spaces in the common areas of the business park.
Entities under the income attribution regime are not taxpayers for Personal Income Tax (IRPF); instead, the income is attributed to their members. Such income shall have the nature derived from the activity or source from which it originates for each of them. The DGT does not determine the legality of receiving such income, but indicates that its taxation would be adjusted to the attribution of income.
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