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V1063-26 ·13 May 2026 ·consulta-vinculante Medium impact
Tax

Communities of property must comply with RSIF if carrying out economic activity and invoicing as VAT liable entities

The DGT confirms that a community of property is obliged to meet RSIF requirements if it acts as a business or professional in the VAT area and uses IT systems for invoicing.

In 6 key points

How it affects those involved

Communities of property are required to comply with RSIF if they carry out economic activities and invoice as VAT liable entities.

Lifecycle

2026-05-13PublishedPublished 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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