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A query was raised regarding whether transactions with homeowners' associations are included in the limit for total income under the objective estimation regime and how the rental of premises is affected. The DGT ruled that such transactions do count towards the first limit and that the rental of premises only affects the objective estimation if it is classified as an economic activity.
Cuestión planteada 1ª Si para el límite por volumen de rendimientos íntegros se tienen en cuenta las operaciones realizadas con las comunidades de propietarios.
Para el primer límite de volumen de rendimientos íntegros, deben computarse la totalidad de las operaciones, incluyendo las realizadas con comunidades de propietarios. Respecto al segundo límite, si las comunidades de propietarios no actúan como empresarios o profesionales, sus facturas no computan. El alquiler de locales comerciales solo excluye la estimación objetiva si la actividad se califica como rendimiento de actividad económica, no afectando si es rendimiento de capital inmobiliario.
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