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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.
Cuestión planteada Si es posible que, a los efectos que pretende el consultante, base para que se entiendan cumplidos los requisitos previstos en el artículo 27.2 de la Ley del Impuestos sobre al Renta de las Personas Físicas, que sea la comunidad de bienes la que contrate al empleado y disponga de un local, o es necesario que, además, cada cónyuge disponga de un empleado y un local propio
La actividad de arrendamiento de cada cónyuge sobre sus bienes privativos se califica como económica si cumple los requisitos del artículo 27.2 LIRPF en su sede individual. Por su parte, la actividad desarrollada por la comunidad de bienes solo será actividad económica cuando concurran los requisitos del artículo 27.2 LIRPF en la sede de la propia comunidad.
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