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A query was made regarding the tax regime applicable to a joint ownership (comunidad de bienes) engaged in residential property leasing. The DGT clarifies that joint ownerships are taxed through the attribution of income under Personal Income Tax (IRPF) and not under Corporate Tax.
Cuestión planteada ¿Cuál es el régimen tributario en la imposición directa de la comunidad de bienes a partir de 1 de enero de 2016?
Las comunidades de bienes no son contribuyentes del Impuesto sobre Sociedades, sino que sus rentas se atribuyen a los comuneros según la LIRPF. Los rendimientos del arrendamiento de inmuebles se consideran rendimientos del capital inmobiliario, a menos que se utilice al menos una persona empleada con contrato laboral y a jornada completa, en cuyo caso serían rendimientos de actividades económicas.
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