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A taxpayer inquired whether leasing properties owned personally or jointly with her husband could be classified as an economic activity. The DGT ruled that for properties held in co-ownership, the community of property itself must meet the necessary premises and staffing requirements to ensure the income is not classified as real estate capital income.
Question posed: Whether all the taxpayer's real estate, including those held in joint ownership with her spouse, can be considered assets used for economic activities and, if so, how the income obtained by her spouse for his undivided share would be classified.
For the leasing of real estate to constitute an economic activity, an exclusive premises and at least one full-time employee are required. In the case of real estate held in joint ownership, these requirements must be met by the community of property itself for the attributed income to be classified as an economic activity. If the community does not meet these requirements, the income shall be classified as income from real estate capital. If only the taxpayer meets the requirements, only her own real estate may be considered assets used for the economic activity.
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