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V0482-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Members of a community of property may deduct VAT on acquisitions made by the entity under certain conditions

A query was raised regarding whether a community of property composed of professionals can be a taxable person for VAT purposes and how its members may deduct input tax. The DGT clarifies that if the community does not act as a business entity, the status of taxable person belongs to each professional individually.

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2022-03-10PublishedPublished 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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