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A query was raised regarding whether members of a community of property can apply the residential leasing tax reduction under Article 23.2 of the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) ruled that, even if the income is not derived from an economic activity, each joint owner may apply said reduction to their respective share of the income.
Cuestión planteada Aplicación de la reducción por arrendamiento de vivienda prevista en el artículo 23.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas por parte de los comuneros.
Las comunidades de bienes no son contribuyentes del IRPF, sino que atribuyen las rentas a sus miembros. Aunque las rentas de arrendamiento sin empleados sean rendimientos del capital inmobiliario, los miembros de la entidad pueden practicar la reducción del 60% prevista en el artículo 23.2 de la LIRPF sobre el rendimiento neto que les sea atribuido.
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