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V3053-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Professionals may deduct VAT on common community of property expenses if the entity is not a business

Two insurance agents with a community of property to share expenses consulted whether the community is a taxable person for VAT purposes and how to deduct their input tax. The DGT ruled that the community is not a taxable person if members maintain separate activities and established the conditions for deduction.

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2023-11-23PublishedPublished 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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