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A query was raised regarding whether securitisation funds hold the status of entrepreneur or professional for VAT purposes. The DGT ruled that they do not if their income is passive and does not involve an economic activity, although they could hold such status if their actual structure carries out a business activity.
Cuestión planteada Si los fondos de titulización que gestiona la consultante tienen la consideración de empresario o profesional en el Impuesto sobre el Valor Añadido.
La condición de empresario o profesional en el IVA depende de la organización de factores de producción para prestar bienes o servicios y de asumir los riesgos de dicha actividad. Los fondos de titulización, al ser patrimonios separados sin personalidad jurídica gestionados por una entidad, no tienen dicha condición si sus ingresos son pasivos y no implican una actividad económica. No obstante, si por su estructura real realizan una actividad empresarial según la normativa del IVA, sí tendrán la consideración de empresario o profesional.
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