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A query was made regarding the tax regime for an asset community formed to lease a commercial premises. The DGT clarifies that if the entity lacks a commercial purpose and legal personality for Corporate Tax purposes, its income is attributed to its members for Personal Income Tax.
Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir del 1 de enero de 2016.
Para ser contribuyente del Impuesto sobre Sociedades, una sociedad civil debe tener objeto mercantil y personalidad jurídica, manifestada ante la Administración mediante escritura pública o documento privado con NIF. Las comunidades de bienes sin estas características tributan por atribución de rentas en el IRPF. Las rentas obtenidas por el arrendamiento de inmuebles se calificarán como rendimientos del capital si no están afectos a actividades económicas.
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