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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.
Cuestión planteada Posibilidad de que el citado bien inmuebles sea explotado bajo la figura de una sociedad civil o de una comunidad de bienes.
Si una entidad en régimen de atribución de rentas (ERAR) constituida en España desarrolla una actividad económica, sus miembros no residentes serán contribuyentes del IRNR con establecimiento permanente. En el caso de explotar una vivienda vacacional con servicios de industria hotelera, la entidad desarrolla una actividad económica. Por tanto, los miembros deben presentar declaración en España por las rentas que les atribuya la entidad.
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