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A taxpayer inquired about the tax treatment of storage unit rentals within a community of property that employs no staff. The DGT ruled that, due to the absence of personnel, such income is classified as income from real estate capital.
Cuestión planteada Tratamiento fiscal de las cantidades percibidas por los alquileres de los trasteros en el Impuesto sobre la Renta de las Personas Físicas.
Las rentas de arrendamiento de inmuebles se consideran actividad económica solo si se utiliza al menos un empleado con contrato laboral a jornada completa. Al no existir empleados ni servicios adicionales, los ingresos de los trasteros se califican como rendimientos del capital inmobiliario. Estas rentas se atribuyen a cada comunero según su participación en la comunidad de bienes. El arrendatario estará obligado a practicar retención si es sujeto obligado, salvo excepciones reglamentarias.
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