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A query was raised regarding whether a partnership (comunidad de bienes) can be taxed as an entity under the income attribution regime for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not taxpayers themselves; instead, income is attributed to the partners according to their respective shares.
Cuestión planteada Si la comunidad de bienes puede tributar como entidad en régimen de atribución de rentas en el IRPF.
Las comunidades de bienes no son contribuyentes del IRPF, sino agrupaciones donde se atribuyen las rentas a los socios según el artículo 8.3 de la LIRPF. Para que los rendimientos mantengan su naturaleza de actividades económicas, la entidad debe ordenar por cuenta propia medios de producción o recursos humanos, asumiendo todos los comuneros el riesgo empresarial. La atribución se realizará según los pactos entre socios, siempre que consten de forma fehaciente ante la Administración, o por partes iguales si no se conocen.
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