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V1062-26 13 May 2026 · SG de Tributos Criterion in force
IVA · comunidad de bienes

Communities of goods must comply with RSIF if acting as VAT payers in economic activities

The DGT confirms that communities of goods are obliged to meet RSIF requirements whenever they act as VAT payers in an economic activity.

The question raised

Question raised

The DGT's ruling

Communities of property are included within the scope of application of the RSIF if they carry out an economic activity in accordance with VAT legislation. To this end, invoicing must be carried out in their capacity as taxable persons for the tax. This requires that the operations and the risk or venture refer to the community in an undifferentiated manner and not to its members.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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