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A query was raised regarding the taxation of the lease of a commercial premises inherited by three siblings. The DGT clarifies that VAT liability depends on whether the activity is carried out jointly by the joint ownership or independently by each co-owner, and that rental income is taxed under Personal Income Tax (IRPF) as income from real estate capital.
Question raised: Taxation of the referred lease for the purposes of Value Added Tax and Personal Income Tax.
For VAT purposes, if there is a joint organization of means and joint assumption of risk and venture, the community of property is the taxable person. If each co-owner exploits the premises independently, the status of entrepreneur applies to each one. For Personal Income Tax purposes, as it is not an economic activity, the income is attributed to the owners according to their ownership share, in this case, in equal parts.
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