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Two non-residents ask whether they can operate a tourist property with hotel services through a civil society or community of property. The DGT responds that, by carrying out an economic activity, members will be taxed on attributed revenues with permanent establishment.
Question posed: Possibility of the aforementioned real estate being operated under the legal form of a civil society or a community of property.
If an entity under the income attribution regime (ERAR) established in Spain carries out an economic activity, its non-resident members shall be taxpayers of Non-Resident Income Tax (IRNR) with a permanent establishment. In the case of operating a holiday home with services characteristic of the hotel industry, the entity carries out an economic activity. Therefore, the partners must file a tax return in Spain, determining and paying the corresponding tax liability.
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