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V0235-26 5 February 2026 · SG de Tributos Criterion in force
IVA · comunidad de bienes

Communities of property subject to RSIF if invoicing as VAT payers

The DGT confirms that communities of property must comply with RSIF requirements if acting as entrepreneurs or professionals and issuing invoices in their capacity as VAT payers.

The question raised

Question raised

The DGT's ruling

Communities of property are included within the scope of application of the RSIF if they carry out an economic activity in accordance with VAT legislation. To this end, it is necessary that invoicing is carried out as taxable persons. This requires that the operations and the risks thereof relate to the community in an undifferentiated manner and not to its members.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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