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A lawyer and a social educator formed a community of expenses to share premises and utilities. The DGT has determined that the community is a taxable person for VAT purposes when contracting services in its own name, but it does not constitute an entity for the attribution of income for IRPF purposes, rather a community of expenses.
Cuestión planteada 1. Tributación por el Impuesto sobre el Valor Añadido.
La comunidad de bienes que contrata en nombre propio bienes y servicios para repartir gastos entre sus socios realiza operaciones sujetas al IVA, actuando como sujeto pasivo. En el IRPF, al no ser una entidad que desarrolla una actividad sino una comunidad de gastos, los ingresos corresponden individualmente a cada profesional y los gastos comunes se imputan según su participación. La obligación de retener o ingresar a cuenta recae en la entidad pagadora de las rentas.
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