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A co-owner has enquired about the VAT and Personal Income Tax (IRPF) liability regarding amounts received for the occupation of rural land for antennas and billboards. The DGT has determined that the exploitation of the land by the joint ownership is subject to VAT and that the occupation fees constitute income from real estate capital for IRPF purposes.
Cuestión planteada - Sujeto pasivo del IVA.
La comunidad de bienes es sujeto pasivo del IVA si la actividad empresarial se realiza de forma conjunta, asumiendo la entidad el riesgo y ventura de forma indiferenciada. Las cantidades por permitir la ocupación de la finca son contraprestación de una operación sujeta al impuesto. En el IRPF, las indemnizaciones por perjuicios económicos o por el consentimiento en la ocupación se consideran rendimientos del capital inmobiliario.
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