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A query was raised regarding whether a rural estate owned by a taxpayer and their sister, held within a community of property, constitutes an asset used for an economic activity. The Directorate General of Taxes (DGT) ruled that, as they participate in the community of property carrying out the activity, the income is attributed to the co-owners and their respective shares of the estate are considered assets used for that activity.
Question posed: Whether said estate is considered by the taxpayer to be an asset used for an economic activity.
The income from a community of property that carries out an economic activity maintains its nature as income from economic activities for each member of the community. The fact that management is carried out by third parties or by some members does not prevent all members from being holders of the economic activity. Therefore, the part of the real estate property owned by the taxpayer is considered an asset used for the economic activity.
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