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A query was made regarding the tax regime of a joint ownership (comunidad de bienes) that leases a property to a company. The DGT clarifies that joint ownerships are taxed through income attribution in Corporate Income Tax, unless they operate as civil societies with legal personality and a commercial purpose.
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, la sociedad civil debe tener personalidad jurídica (pactos no secretos manifestados ante la Administración) y objeto mercantil (actividad de producción, intercambio o servicios). Las comunidades de bienes que no cumplen ambos requisitos tributan por atribución de rentas en el IRPF. En el caso de arrendamiento de inmuebles, las rentas se atribuyen como rendimientos del capital inmobiliario, salvo que se emplee al menos una persona con contrato laboral a jornada completa.
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