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A company inquired whether it could benefit from the special residential leasing regime by including properties held pro indiviso through a community of property. The DGT ruled that, although a community of property is not a taxpayer for Corporate Income Tax purposes, the entity may include these properties to meet the regime's requirements.
Cuestión planteada 1. Si la bonificación prevista en el artículo 54 del texto refundido de la Ley del Impuesto sobre Sociedades puede aplicarse a las viviendas tenidas a través de la comunidad de bienes que cumplan con el requisito de permanencia en régimen de arrendamiento prevista en el artículo 53.2 del texto refundido de la Ley del Impuesto sobre Sociedades, teniendo en cuenta que quien ejerce una actividad económica con local exclusivo y persona asalariada a tiempo completo es la entidad consultante, y es esta última quien gestiona los arrendamientos de los locales y viviendas de la comunidad de bienes.
Las comunidades de bienes no son sujetos pasivos del Impuesto sobre Sociedades, por lo que no pueden aplicar el régimen especial por sí mismas. No obstante, para que una sociedad cumpla los requisitos de número de viviendas, permanencia y contabilización, debe valorar en su sede todas las viviendas de su propiedad, incluidas las tenidas a través de una comunidad de bienes. El arrendamiento de locales se considera una actividad complementaria a la principal de arrendamiento de vivienda.
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