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A landowner in a joint ownership arrangement renting to a company in which she is a shareholder asks about the VAT taxable base. The DGT explains that a community of property may be the liable party, and if there is a relationship, the taxable base will be the market value under certain conditions.
Cuestión planteada Se plantea cuál debe ser la base imponible del Impuesto sobre el Valor Añadido a incluir en la facturación del citado arrendamiento a la sociedad.
Si existe una asunción conjunta de riesgo y ventura, la comunidad de bienes es el sujeto pasivo del impuesto. La base imponible es la contraprestación pactada, salvo que exista vinculación entre las partes. En caso de vinculación, la base imponible será el valor normal de mercado si se cumplen los requisitos del artículo 79.5 de la Ley del IVA.
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