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A query was raised regarding the VAT and Personal Income Tax (IRPF) treatment of leasing commercial premises owned by a community of property. The DGT determines that the lease is subject to VAT if the community assumes the entrepreneurial risk and venture, and for IRPF purposes, it will be treated as income from real estate capital or imputed rental income.
Cuestión planteada Tributación en el IRPF y en el IVA del alquiler esporádico del local
Si la comunidad de bienes ordena medios y asume el riesgo de forma conjunta, tiene la condición de empresario y el alquiler está sujeto al IVA al tipo general del 21%. En el IRPF, al no ser actividad económica, los periodos de alquiler tributan como rendimientos de capital inmobiliario y los periodos sin alquilar como imputación de rentas inmobiliarias. Las rentas se atribuyen a cada cotitular según su titularidad jurídica del inmueble.
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