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Two brothers owning a property in undivided share ask whether they should issue separate VAT invoices or if a community of property exists. The DGT responds that VAT liability and IRPF retention will depend on whether the rental activity is carried out individually by each co-owner or jointly as a community of property.
Cuestión planteada 1º A efectos del Impuesto sobre el Valor Añadido se plantea si debe emitir factura cada uno de los copropietarios y liquidar el Impuesto sobre el Valor Añadido de forma separada.
En el IVA, si cada copropietario asume el riesgo y ventura, actúa como empresario individual y debe facturar por separado; si existe una ordenación conjunta de medios y riesgo, la comunidad de bienes es el sujeto pasivo. En el IRPF, si se constituye comunidad de bienes, las rentas se atribuyen a los comuneros. La sociedad arrendataria estará obligada a practicar la retención del 19% sobre las rentas, independientemente de si el arrendamiento es directo o a través de una comunidad de bienes.
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