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A community of property consisting of three siblings requested a ruling on whether the leasing of a premises is subject to VAT and if they can collect payments into a joint account. The DGT ruled that the leasing of commercial premises is subject to the tax and that the community is the taxable person.
Cuestión planteada Si la actividad realizada está sujeta al Impuesto sobre el Valor Añadido y si el cobro de la contraprestación se puede efectuar en una cuenta bancaria en la que son titulares los tres hermanos.
La comunidad de bienes tiene la condición de empresario cuando ordena medios y asume el riesgo y ventura de la actividad de forma conjunta. El arrendamiento de locales comerciales no está exento de IVA, por lo que la prestación de servicios está sujeta al tipo general del 21 por ciento. La comunidad de bienes es el sujeto pasivo del impuesto, independientemente del modo en que se efectúe el pago.
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