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A query was raised regarding whether the portion of income from a communal rooftop lease that a homeowner waives must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that income earned by homeowners' associations is attributed to the co-owners and retains its original nature, which in this case is income from real estate capital.
Cuestión planteada Si debe tributar por la cantidad renunciada en el Impuesto sobre la Renta de las personas físicas como rendimiento del capital inmobiliario.
Las comunidades de propietarios no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus miembros según el artículo 8.3 de la LIRPF. Las rentas derivadas del arrendamiento de zonas comunes tienen la calificación de rendimientos del capital inmobiliario conforme al artículo 22 de la LIRPF. La renta se atribuye a los copropietarios según su participación o lo pactado en los estatutos, independientemente de si el importe se distribuye, se cede o se destina a otra finalidad.
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