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A query was made regarding the tax regime applicable to a joint ownership (comunidad de bienes) engaged in leasing a commercial premises. The DGT clarifies that joint ownerships are not taxpayers for Corporate Tax and that their income is attributed to the members for taxation under Personal Income Tax.
Cuestión planteada Régimen tributario aplicable a la comunidad de bienes en la imposición directa a partir de 1 de enero de 2016.
Las comunidades de bienes no tributan por el Impuesto sobre Sociedades, sino que sus rentas se atribuyen a los comuneros conforme al régimen de atribución de rentas. En el IRPF, los rendimientos del arrendamiento de inmuebles se consideran rendimientos del capital inmobiliario, salvo que se cumpla el requisito de utilizar al menos una persona empleada con contrato laboral y a jornada completa para que se califiquen como actividades económicas.
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