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A query was raised regarding whether a community of property that constructs dwellings for sale to third parties carries out an economic activity. The DGT ruled that, as the purpose is the distribution of goods, it is considered an economic activity for Personal Income Tax (IRPF) purposes.
Cuestión planteada Calificación de dichas rentas en el Impuesto sobre la Renta de las Personas Físicas de los comuneros.
La promoción de edificaciones por una comunidad de bienes es actividad económica si su finalidad es la venta o transmisión a terceros, ya sea en régimen de comunidad o mediante adjudicación previa. En este caso, se debe determinar el rendimiento neto por el método de estimación directa. Para ello, se debe distinguir entre el patrimonio personal y el afectado a la actividad, utilizando el valor de adquisición para la afectación de bienes.
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