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A query was made regarding the tax regime of a community of property that sublets a commercial premises. The DGT clarifies that if the community has a commercial purpose and legal personality, it is subject to Corporate Tax; otherwise, it is taxed via income attribution under Personal Income Tax and remains a taxable person for VAT purposes.
Cuestión planteada Sobre cuál sería el régimen tributario aplicable a la comunidad de bienes en imposición directa y en imposición indirecta (IVA) a partir del 01/01/2016. Y cuál sería el régimen tributario de la relación comunero-partícipe con tal entidad, de los rendimientos que perciba de forma habitual por la prestación de sus servicios en la actividad y de los beneficios que sean objeto de reparto.
Para tributar en Impuesto sobre Sociedades, la sociedad civil debe tener personalidad jurídica (constar en escritura pública o documento privado aportado a la Administración para obtener NIF) y objeto mercantil (actividad de producción, intercambio o servicios). Si no cumple ambos, las rentas se atribuyen a los miembros en IRPF según su naturaleza (capital mobiliario o actividad económica). En IVA, la comunidad de bienes que arrienda locales es empresario o profesional y la operación está sujeta al tipo general.
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