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V1389-19 12 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comunidad de bienes

Community of property may be a VAT taxable person and deduct tax using invoices issued to its members under certain conditions

A community of property has enquired whether it can be a VAT taxable person when acquiring a premises and deduct the tax even if the invoices are issued in the names of the co-owners. The DGT ruled that the community is a taxable person if it carries out the activity independently and that deduction is possible provided the risk of fraud is excluded.

The question raised

Cuestión planteada Si la comunidad de bienes sería el sujeto pasivo de dicha adquisición y si podría deducirse las cuotas del Impuesto sobre el Valor Añadido derivadas de la misma, aunque las facturas estén a nombre de los copropietarios, y si será la propia comunidad de bienes el sujeto pasivo de los futuros arrendamientos del local.

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