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A query was raised regarding whether the transfer of artwork owned by a joint ownership community (comprising three individuals and one legal entity) is subject to VAT, and how to rectify an invoice if the tax was not charged. The DGT ruled that the community is only a taxable person if it carries out a business or professional activity independently of its members.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y, en su caso, rectificación de la factura expedida sin repercusión del Impuesto de resultar sujeta al Impuesto sobre el Valor Añadido.
La comunidad de bienes es sujeto pasivo del IVA solo si realiza operaciones en el desarrollo de una actividad empresarial o profesional, asumiendo conjuntamente el riesgo y la ventura. Si la operación está sujeta pero no se repercutió el impuesto, para rectificar mediante factura de rectificación deben haberse expedido facturas previas y no haber pasado cuatro años. Si no hubo factura inicial, el derecho a la repercusión caduca al año del devengo, aunque el destinatario puede soportarlo voluntariamente.
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