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V0482-22 10 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Members of a community of property may deduct VAT on acquisitions made by the entity under certain conditions

A query was raised regarding whether a community of property composed of professionals can be a taxable person for VAT purposes and how its members may deduct input tax. The DGT clarifies that if the community does not act as a business entity, the status of taxable person belongs to each professional individually.

The question raised

Cuestión planteada Condición de sujeto pasivo de la comunidad de bienes. Deducibilidad cuotas soportadas del Impuesto sobre el Valor Añadido por los comuneros.

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