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A query was raised regarding whether hiring an employee by a joint ownership community could classify property leasing as an economic activity. The DGT ruled that the nature of the income is determined individually for each co-owner and that each community must satisfy the legal requirements for the leasing to be classified as an economic activity.
Cuestión planteada 1. Si en el caso de que la consultante contratase a un empleado podría considerarse que realiza una actividad económica en base a la modificación introducida por la Ley 27/2014, y podría suponer un cambio interpretativo en la doctrina de la Dirección General de Tributos.
Las comunidades de bienes no son contribuyentes del IRPF, sino agrupaciones que atribuyen rentas a sus miembros. La naturaleza de dichas rentas (capital inmobiliario o actividad económica) se determina según la actividad de cada comunidad de bienes y debe cumplir los requisitos del artículo 27.2 de la LIRPF. La integración de una sociedad civil como comunera no cambia esta valoración, debiendo seguirse la normativa del IRPF para determinar la renta obtenida por la comunidad.
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