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A query was raised regarding whether a joint ownership (comunidad de bienes) must carry out real estate exploitation or if individual members may do so, and whether the joint ownership's operations are relevant for calculating the taxpayer's individual pro rata. The DGT ruled that if the joint ownership organises resources and assumes the risk, it is a taxable person for VAT purposes, and that the joint ownership's operations are not relevant for calculating the individual member's pro rata.
This ruling clarifies the VAT status of joint ownerships, establishing that they act as independent taxable persons when managing resources and risks, thereby separating their operations from the individual VAT pro rata calculations of their members.
The tax team reviews your specific situation.
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