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A taxpayer inquired about who should issue the invoice for the rental of 50% of a warehouse following the cessation of activities by a community of property. The DGT ruled that the taxable person will be the brother if he acts as a sole trader, or the community of property if it is the entity conducting the business activity.
Cuestión planteada Sobre quién recae la obligación de emisión de la factura del alquiler del 50% de la nave.
Para que una comunidad de bienes sea sujeto pasivo del IVA debe tener la condición de empresario o profesional. En una sociedad de gananciales, el sujeto pasivo puede ser el propio miembro o la entidad. Si el hermano adquiere el inmueble para desarrollar una actividad económica individual, será él quien deba repercutir el impuesto en la factura. Si la intención es explotar el inmueble por la sociedad de gananciales, el sujeto pasivo será esta entidad.
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