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An individual inquired whether a joint ownership (comunidad de bienes) operating a leased premises is the liable person for VAT upon its transfer and whether it must issue an invoice. The DGT ruled that if the joint ownership organises resources and assumes the risk of the activity, it acts as a business entity and is the liable person.
Cuestión planteada Sujeto pasivo de la transmisión del local a efectos del Impuesto sobre el Valor Añadido, así como la obligación de emitir factura derivada de dicha transmisión.
La comunidad de bienes es sujeto pasivo del IVA si actúa como empresario o profesional, ordenando medios y asumiendo el riesgo y ventura de la actividad de forma independiente a sus miembros. Si la transmisión del local es una segunda entrega de edificaciones, estará sujeta y exenta, salvo renuncia expresa. En caso de ser sujeto pasivo, la comunidad tiene la obligación de expedir factura de la operación.
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