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A query was raised regarding whether co-ownership of a leased premises necessitates the formation of a community of property for VAT purposes. The DGT ruled that if co-owners invoice individually, they are the ones assuming the risk and the activity, acting as individual entrepreneurs rather than a single entity.
Cuestión planteada Si existe obligación de constituir una comunidad de bienes a efectos del Impuesto sobre el Valor Añadido.
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