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A query was raised regarding whether a joint ownership of properties intended for rental should be taxed under Corporate Tax or the income attribution regime of Personal Income Tax. The DGT ruled that joint ownerships are taxed through income attribution.
Cuestión planteada Si en caso de constituir una comunidad de bienes, ésta debe tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas o en el Impuesto sobre Sociedades.
Las comunidades de bienes no son contribuyentes del Impuesto sobre Sociedades, ya que solo las sociedades civiles con objeto mercantil lo son. Por tanto, las rentas de la comunidad se atribuyen a los comuneros conforme al régimen de la LIRPF. Los rendimientos del alquiler serán rendimientos del capital inmobiliario, salvo que se emplee al menos una persona con contrato laboral a jornada completa para que se consideren actividad económica.
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