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A taxpayer asks whether a community of property can meet the requirements for economic activity in property rental, or whether each spouse must do so separately. The DGT responds that the community's activity is assessed independently of each spouse's individual activity.
Question posed: Whether it is possible, for the purposes intended by the taxpayer, to establish a basis for the requirements provided for in Article 27.2 of the Personal Income Tax Law to be deemed met, by having the community of property contract the employee and hold a premises, or whether it is necessary that, in addition, each spouse holds their own employee and premises.
The activity of leasing assets under the exclusive ownership of each spouse shall constitute an economic activity if it meets the requirements of Article 27.2 of the Personal Income Tax Law in its individual capacity. On the other hand, the leasing activity carried out by the community of property shall only constitute an economic activity if the requirements of the aforementioned article are met in the capacity of the community itself.
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