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A query was raised regarding whether a partnership (comunidad de bienes) can register in the Business Census with the signatures of only two out of three partners. The Directorate General for Taxes (DGT) ruled that the partnership is a VAT taxable person if there is joint management of resources and a joint assumption of the risk and reward of the activity.
Question raised: Possibility of registering the community of property with the signature of only two of the three co-owners, as this constitutes an act of ordinary administration which, according to article 552-7.2 of Book Five of the Civil Code of Catalonia, is decided by a majority of the co-holders, binding the dissenting minority.
The acquisition of an asset in undivided ownership determines the existence of a community of property by legal mandate. For such a community to be a taxable person for VAT purposes, it must hold the status of an entrepreneur or professional through the joint organization of means and the joint assumption of the risk and uncertainty of operations. If the members exploit the real estate independently, each shall hold the status of an entrepreneur separately. Discrepancies between co-owners must be resolved through civil proceedings.
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