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A query was raised regarding whether Banking Asset Funds (FAB) hold the status of entrepreneur or professional for VAT purposes. The DGT ruled that, as they engage in property leasing and real estate development for sale, they do indeed hold this status.
Cuestión planteada Si los Fondos de Activos Bancarios tienen la condición de empresario o profesional en el Impuesto sobre el Valor Añadido.
Los FAB tienen la condición de empresario o profesional en el IVA al realizar actividades de arrendamiento de bienes inmuebles y promoción inmobiliaria. El arrendador es empresario si busca ingresos continuados en el tiempo. El promotor es empresario si tiene la intención de venta, cesión o adjudicación de las edificaciones. En consecuencia, los FAB son sujetos pasivos del impuesto por el tipo de actividad desarrollada.
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