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A query was made regarding the tax regime of a community of property engaged in hospitality and leasing. The DGT clarifies that civil companies with commercial purposes and fiscal legal personality are subject to Corporate Tax, whereas communities of property maintain the income attribution regime under Personal Income Tax.
Cuestión planteada Régimen tributario en la imposición directa de la comunidad de bienes a partir de 1 de enero de 2016.
Para tributar por Impuesto sobre Sociedades, la sociedad civil debe tener objeto mercantil (actividad de producción, intercambio o servicios no excluidos) y personalidad jurídica fiscal, manifestada ante la Administración mediante escritura pública o documento privado aportado para obtener el NIF. Las comunidades de bienes tributan por atribución de rentas en el IRPF. Los rendimientos del arrendamiento de inmuebles son rendimientos del capital inmobiliario, salvo que se emplee al menos una persona con contrato laboral a jornada completa, caso en el que se consideran actividad económica.
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