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An individual inquired whether a joint ownership (comunidad de bienes) operating a leased premises is the liable person for VAT upon its transfer and whether it must issue an invoice. The DGT ruled that if the joint ownership organises resources and assumes the risk of the activity, it acts as a business entity and is the liable person.
This ruling clarifies that joint ownerships can be treated as business entities for VAT purposes if they meet the criteria of managing resources and bearing economic risk, thereby triggering VAT obligations and invoicing requirements.
The tax team reviews your specific situation.
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