Skip to content
Back to index
V0621-19 22 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Conditions for a community of property to be considered a taxable person for VAT purposes

A company has enquired whether the reverse charge mechanism applies to the acquisition of real estate from a community of property. The Directorate General for Taxes (DGT) clarifies that if the community acts as a business entity and waives the exemption for second deliveries of buildings, the reverse charge mechanism shall apply.

The question raised

Question raised: Applicability of the reverse charge mechanism provided for in Article 84.One.2.e) of Law 37/1992 to the proposed supplies.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact