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A query was raised regarding whether members of a community of property are required to make instalment payments for the leasing of real estate. The DGT ruled that, as the requirements for leasing to be classified as an economic activity are not met, the income is treated as income from real estate capital and does not trigger the obligation for instalment payments.
Cuestión planteada Obligación de los comuneros de efectuar pagos fraccionados.
El arrendamiento de inmuebles solo se considera actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Si no se cumplen estos requisitos, las rentas tienen la naturaleza de rendimientos del capital inmobiliario. En este caso, al utilizarse la empleada para gestionar tanto los bienes de la comunidad como los individuales, no se cumple la dedicación exclusiva necesaria para calificar las actividades como económicas. Por tanto, no existe obligación de efectuar pagos fraccionados por parte de los comuneros ni de los propietarios únicos.
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