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A non-legal entity association established to manage common project expenses for PERTES has queried whether it is a VAT taxable person and if its members can deduct VAT contributions. The DGT ruled that the association does not carry out a business activity and is therefore not a taxable person, but it does allow its members to deduct VAT under certain conditions.
Cuestión planteada Condición de la asociación consultante como sujeto pasivo a efectos del Impuesto sobre el Valor Añadido y deducibilidad de las cuotas del Impuesto sobre el Valor Añadido derivadas de los gastos comunes de gestión y participación en el programa soportados por la consultante.
La asociación no es sujeto pasivo del IVA porque su actividad de gestionar gastos comunes no constituye una actividad empresarial o profesional. Los miembros, si son empresarios o profesionales, pueden deducir el IVA de los gastos comunes mediante facturas que desglosen su parte proporcional o mediante duplicados a nombre de la asociación acompañados de documentos que acrediten su porcentaje de participación. Si un miembro actúa como proveedor externo de la asociación, la operación está sujeta a IVA, pero el miembro podrá deducir la cuota repercutida en su parte proporcional.
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