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V0181-14 ·27 January 2014 ·consulta-vinculante Medium impact
Tax

Joint ownership community is liable for VAT when contracting services in its own name for its members

A lawyer and a social educator formed a community of expenses to share premises and utilities. The DGT has determined that the community is a taxable person for VAT purposes when contracting services in its own name, but it does not constitute an entity for the attribution of income for IRPF purposes, rather a community of expenses.

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2014-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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