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V1715-18 ·15 June 2018 ·consulta-vinculante Medium impact
Tax

A joint venture retains its status as a VAT taxable person as long as its activity has not effectively ceased

A query was raised regarding whether a joint venture can issue payment documents following its dissolution. The DGT ruled that entrepreneur status is not automatically lost upon the cessation of supplies or the filing of a tax census deregistration; rather, it persists until the effective cessation of activity occurs.

In 6 key points

How it affects those involved

This ruling clarifies that the termination of business operations and tax registration does not immediately strip a joint venture of its VAT obligations, requiring actual cessation of activity to change its tax status.

Lifecycle

2018-06-15PublishedPublished 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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