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A query was made regarding the taxation of commercial premises rental where the owners are siblings with varying ownership stakes. The DGT clarifies that if no community of property exists, each individual is taxed on their respective share; however, if a community of property is established, the income is attributed to each co-owner.
Question raised: Taxation in the event that they lease individually or through a community of property. It is also requested to know how to complete the corresponding forms in the second scenario.
Si no se constituye una comunidad de bienes, los rendimientos del arrendamiento de la parte proporcional del inmueble son rendimientos del capital inmobiliario. Si existe una comunidad de bienes, esta no es contribuyente y las rentas se atribuyen a los comuneros según las reglas de la LIRPF. En ambos supuestos, será aplicable el artículo 24 de la LIRPF sobre rendimientos en caso de parentesco si procede.
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