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A married couple under the community property regime inquired whether they needed to establish a formal joint ownership entity to lease a property as business premises and how to manage VAT. The DGT clarified that joint ownership exists by virtue of co-ownership and must act as the taxable person for the tax.
Question raised: Obligation to constitute a community of property to carry out the leasing of the real estate, or the possibility of declaring the Tax separately according to the shares of the undivided interest. In the event that a community of property exists, the possibility of offsetting the amounts charged by it with the amounts incurred in their respective business activities by each of the spouses, in proportion to their participation in said community. Liability for Transfer Tax and Stamp Duty, in its corporate operations modality.
The community of property is a taxable person for VAT purposes when acting as a lessor in a business activity. This community must charge and collect the accrued amounts by means of an invoice. It is not possible for the community to deduct amounts incurred by the spouses in their individual activities, nor for the spouses to deduct the community's amounts in their own activities.
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