Skip to content
Back to index
V0666-26 25 March 2026 · SG de Tributos Criterion in force
IVA · sistemas informáticos de facturación

Communities of goods must adapt their invoicing systems if acting as VAT payers

The DGT confirms that a community of goods must comply with the new invoicing system regulations if it carries out an economic activity and invoices as a VAT payer.

The question raised

Question raised

The DGT's ruling

Communities of property are included within the scope of application of the RSIF if they carry out an economic activity in accordance with VAT legislation and invoicing is carried out in their capacity as taxable persons for the tax. To this end, they must act as entrepreneurs or professionals with a joint organization of means and joint assumption of risk. The deadline to have these systems operational is before July 1, 2027.

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