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A company asks whether IRPF should be withheld on dividends relating to hereditary communities and adjacent inheritances. The DGT responds that these entities are not taxpayers but groupings of individuals to whom income is attributed.
Cuestión planteada Ante un próximo reparto de dividendos pregunta procede la práctica de la retención, a cuenta del IRPF, sobre el importe del dividendo correspondiente a las comunidades hereditarias.
Las herencias yacentes y comunidades hereditarias no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros. Las retenciones sobre dividendos pagados a estas entidades deben realizarse conforme a las normas del IRPF, aplicando el tipo del 19% sobre la base de retención. La condición de retenido corresponde a la herencia yacente o comunidad hereditaria en el momento de la exigibilidad de los rendimientos.
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