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V1063-26 13 May 2026 · SG de Tributos Criterion in force
IVA · comunidad de bienes

Communities of property must comply with RSIF if carrying out economic activity and invoicing as VAT liable entities

The DGT confirms that a community of property is obliged to meet RSIF requirements if it acts as a business or professional in the VAT area and uses IT systems for invoicing.

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 and invoicing is carried out as taxable persons for the tax. However, the obligation does not apply if invoicing is performed manually without using computer systems, spreadsheets, or databases that may be considered invoicing systems.

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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