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V2446-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

La comunidad de bienes no es sujeto pasivo del IVA si solo comparte gastos y no ejerce actividad propia

Dos abogadas consultan si su comunidad de bienes, creada solo para compartir gastos de local y suministros, debe tributar en IVA e IAE. La DGT determina que la comunidad no es sujeto pasivo del IVA si no asume el riesgo y ventura de una actividad profesional propia.

Lifecycle

2019-09-13PublishedPublished 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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