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A query was raised regarding whether a pension fund holds the status of a VAT entrepreneur or professional and its subsequent obligations. The DGT ruled that they do if they organise production factors while assuming risks, and detailed their requirements for invoicing and record-keeping.
Cuestión planteada 1. Si el fondo de pensiones tiene la condición de empresario o profesional a efectos del Impuesto sobre el Valor Añadido y, en tal caso, obligaciones formales que ello implica.
Los fondos de pensiones son empresarios o profesionales de IVA si realizan actividades que impliquen la ordenación por cuenta propia de factores de producción con la finalidad de intervenir en la producción o distribución de bienes o servicios, asumiendo el riesgo y ventura. No tienen obligación de expedir factura por las operaciones exentas según el artículo 20.uno.18º de la Ley 37/1992 si se realizan en el territorio de aplicación del impuesto. Sin embargo, sí deben llevar el libro registro de facturas recibidas, incluso si su actividad está exenta y no tienen derecho a deducción.
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