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A query was raised regarding who should be the taxable person and responsible for issuing invoices within a joint ownership engaged in real estate development. The DGT ruled that the joint ownership is the taxable person if it acts as a business entity, and acquisition invoices must be addressed to it.
Cuestión planteada Sujeto pasivo en las operaciones descritas y sujeto obligado a la expedición de las facturas en la venta de las fincas resultantes. Consecuencias y forma de subsanar el error en caso de que la factura de adquisición del inmueble se hubiera expedido a nombre de cada uno de los partícipes, debiendo hacerse a nombre de la comunidad, así como si cada partícipe expide factura en proporción a su cuota de participación en las ventas, debiendo hacerlo la comunidad.
La comunidad de bienes es sujeto pasivo del IVA si ordena medios y asume el riesgo de la actividad empresarial de forma conjunta. Las facturas de adquisición deben dirigirse a la comunidad para que esta deduzca el impuesto. En la venta de las fincas, la comunidad es quien debe expedir las facturas y repercutir la cuota. Las facturas emitidas a nombre de los miembros individuales podrían ser válidas para la deducción de la comunidad si se excluye el riesgo de fraude o abuso.
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