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A query was raised regarding whether a joint ownership (comunidad de bienes) dedicated to leasing premises must be taxed under the income attribution regime. The Directorate General for Taxes (DGT) ruled that, as it is not a civil society with a commercial purpose, it must continue to be taxed under this regime.
Cuestión planteada Si la comunidad de bienes debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
Las comunidades de bienes no son contribuyentes del Impuesto sobre Sociedades, por lo que sus rentas se atribuyen a los comuneros según la LIRPF. Los rendimientos del arrendamiento de inmuebles se consideran rendimientos del capital inmobiliario, a menos que se cumpla el requisito de utilizar al menos una persona empleada con contrato laboral y a jornada completa para que se califiquen como actividades económicas.
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