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A query was raised regarding whether the renovation and rental of a building owned by two individuals (mother and son) is subject to VAT or Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that the joint ownership will be a taxable person for VAT purposes if it acts as an entrepreneur by assuming the risk jointly, whereas for IRPF, income is attributed according to the legal ownership of the assets.
Cuestión planteada Tributación en IVA e IRPF.
Para el IVA, si la explotación del inmueble se realiza mediante una ordenación conjunta de medios y asunción conjunta del riesgo y ventura, la comunidad de bienes es el sujeto pasivo. Si los copropietarios explotan el inmueble de forma independiente, cada uno será empresario por su cuenta. En IRPF, los rendimientos del capital inmobiliario se atribuyen a los contribuyentes según las normas de titularidad jurídica de los bienes, en este caso determinadas por el legado y la escritura de aceptación de herencia.
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