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A homeowners' association has requested clarification regarding the taxation of leasing a social club to a third party. The Tax Agency has ruled that the association acts as the taxable person for VAT purposes and that the income is attributed to the owners as income from real estate capital for Income Tax (IRPF) purposes.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
La comunidad de propietarios adquiere la condición de sujeto pasivo del IVA al realizar la actividad de arrendamiento de forma onerosa. Al tratarse de un local comercial y no de una vivienda, la operación está sujeta al tipo general del 21%. En el IRPF, las rentas se atribuyen a los miembros de la comunidad según su participación y se califican como rendimientos del capital inmobiliario, salvo que cumplan requisitos de actividad económica.
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