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V0475-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Joint ownership sharing professional expenses is a taxable person for VAT purposes

A professional has enquired whether a joint ownership (comunidad de bienes) established to share office expenses is subject to VAT. The DGT has ruled that the joint ownership carries out taxable activities by contracting goods and services in its own name for its members.

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2017-02-23PublishedPublished 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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