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A query was raised regarding whether an inheritance community of property must pay tax on the lease of a property. The DGT determines that the usufructuary is the party holding the status of entrepreneur for VAT purposes and the recipient of capital income for Personal Income Tax (IRPF) purposes.
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En el IVA, la comunidad de bienes hereditaria no tiene la condición de empresario, sino que dicha condición la ostenta el usufructuario por ser el titular de la actividad de arrendamiento. En el IRPF, los rendimientos del arrendamiento se atribuyen al usufructuario como rendimientos de capital inmobiliario, siempre que no se cumplan los requisitos para considerarse actividad económica. Por tanto, la existencia de la comunidad de bienes es irrelevante para ambos impuestos.
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