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A consulting company plans to acquire a property in proindiviso with two other entities to rent it out, using its own staff. The DGT examines whether the resulting community of property constitutes economic activity and whether it must be a tax liable entity.
Cuestión planteada 1º) En relación con el Impuesto sobre Sociedades:
Para que el arrendamiento sea actividad económica, la comunidad de bienes debe cumplir los requisitos del artículo 5.1 de la LIS, como contar con personal con contrato laboral. No obstante, si los medios de la consultante se aplican a la gestión de la comunidad como prolongación de su propia actividad, se entiende que el inmueble está afecto a su actividad económica. Respecto al IVA, la comunidad no es sujeto pasivo si las operaciones se refieren a los miembros y no a la entidad de forma independiente.
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