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A co-owner seeks clarification regarding their membership in a community of property, the taxation of income derived therefrom, and the VAT implications of leasing a commercial premises. The DGT rules that income is attributed to the members and that the community is a taxable person for VAT purposes if the lease is deemed a business activity.
Cuestión planteada Se consulta: 1) integración del consultante en la comunidad de bienes, entidad en régimen de atribución de rentas, 2) tributación por el Impuesto sobre la Renta de las Personas Físicas de las rentas obtenidas por la comunidad de bienes y 3) tributación del arrendamiento del local comercial por el IVA.
Las rentas de las entidades en régimen de atribución de rentas se atribuyen a los socios o comuneros según su parte proporcional. Si el arrendamiento no es actividad económica, los ingresos son rendimientos del capital inmobiliario y los inmuebles no arrendados generan renta imputada. La comunidad de bienes será sujeto pasivo del IVA y empresario desde que el local se afecte a la actividad de arrendamiento.
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