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A query was raised regarding whether a joint ownership (comunidad de bienes) must carry out real estate exploitation or if individual members may do so, and whether the joint ownership's operations are relevant for calculating the taxpayer's individual pro rata. The DGT ruled that if the joint ownership organises resources and assumes the risk, it is a taxable person for VAT purposes, and that the joint ownership's operations are not relevant for calculating the individual member's pro rata.
Cuestión planteada Si resulta obligatorio que la explotación de los inmuebles comunitarios se realice por cada comunidad de bienes o puede realizarse de manera proporcional por cada comunero. Si resulta posible usar para el cálculo de la prorrata individual de la consultante la parte proporcional correspondiente de las operaciones de la comunidad de bienes.
Si existe una ordenación conjunta de medios y asunción conjunta del riesgo y ventura, la comunidad de bienes tiene la condición de sujeto pasivo del IVA. Para que los miembros deduzcan el impuesto, la factura debe consignar por separado la porción de base imponible y cuota a cada uno. Las operaciones de la comunidad de bienes no son relevantes para que el consultante determine su propia prorrata individual de deducción.
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