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A query was raised regarding the classification of income attributed to members of a community of property engaged in commercial activity. The DGT ruled that such income retains its nature as income from economic activities for each member of the community.
Cuestión planteada Calificación de las rentas atribuidas a los comuneros por la comunidad de bienes.
Las comunidades de bienes no son contribuyentes del IRPF, sino agrupaciones que atribuyen rentas a sus miembros. Si la entidad ordena por cuenta propia medios de producción o recursos humanos, los rendimientos atribuidos mantienen su carácter de rendimientos de actividades económicas. La contratación de terceros para tareas de gerencia o ejecución no impide que los comuneros ejerzan las funciones de ordenación propias de su condición de empresarios. Los rendimientos se atribuyen según los pactos aplicables o, en su defecto, por partes iguales.
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