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A UK resident has requested clarification on how to tax income derived from a community of property involving an apart-hotel in Spain. The Directorate General for Taxes (DGT) has ruled that, as an economic activity is being carried out, the non-resident must be taxed under Non-Resident Income Tax (IRNR) as a permanent establishment.
Cuestión planteada ¿Cómo debe tributar el propietario consultante por los rendimientos de la Comunidad, positivos o negativos?
Las rentas obtenidas por un residente en el Reino Unido de la explotación de inmuebles en España pueden gravarse según la normativa interna. Si la comunidad de bienes desarrolla una actividad económica en España, los miembros no residentes serán contribuyentes del IRNR con establecimiento permanente. El rendimiento se determinará siguiendo las normas de atribución de rentas del IRPF. Además, el contribuyente estará obligado a nombrar un representante fiscal en España.
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