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The inquirer asks whether a joint ownership of industrial warehouse leases must be taxed under Corporation Tax and whether members can receive a salary. The DGT rules that the joint ownership remains under the income attribution regime and that any salary received by a member constitutes part of their income from economic activities.
Cuestión planteada 1º) Si al contratar a un empleado a jornada completa la comunidad de bienes debe tributar por el Impuesto sobre Sociedades. Si considerando que desarrolla una actividad económica la consultante puede recibir un sueldo de la comunidad de bienes.
Las comunidades de bienes tributan por atribución de rentas, salvo que sean sociedades civiles con objeto mercantil y personalidad jurídica. El arrendamiento de inmuebles se considera actividad económica si se emplea al menos a una persona con contrato laboral a jornada completa. En este caso, la retribución de un comunero por su trabajo no es rendimiento del trabajo, sino parte del rendimiento de la actividad económica atribuible.
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