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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 agrupaciones a las que se atribuyen las rentas a sus miembros. Las rentas atribuidas mantienen la naturaleza de la fuente de donde proceden. Por tanto, se debe practicar la retención sobre los dividendos en el momento de su exigibilidad, aplicando el tipo del 19 por 100, siendo la herencia o comunidad la condición de retenido.
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