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A community of property owners authorizes the use of a terrace to a restaurant in exchange for a monthly amount. The DGT determines that this income is attributed to the owners as income from real estate capital in Personal Income Tax and analyzes its treatment in Corporate Tax and VAT.
Question posed: Taxation of the community of property owners and the consulting entity in Personal Income Tax, Value Added Tax and/or Corporate Tax due to the authorization of the use of the terrace.
Communities of property owners are not taxpayers of Personal Income Tax; instead, the income is attributed to the owners according to their participation coefficient. Amounts received for the transfer of use of common areas are classified as income from real estate capital. In Corporate Tax, the consulting entity must record its corresponding share of the consideration in its profit and loss account. Regarding VAT, if the transfer is onerous, the community could be considered a businessperson or professional, making the operation subject to the tax.
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