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A married couple under the community property regime acquires a warehouse for leasing purposes. The query concerns whether they can deduct VAT and how to attribute the income for Personal Income Tax (IRPF) purposes.
Question raised: Deduction of the amounts incurred for Value Added Tax and individualization of the income derived from leasing in Personal Income Tax.
In VAT, if the property is fully used for the economic activity, the amounts are deductible even if the activity is carried out by only one spouse, who must be the one to effect the deduction. In Personal Income Tax, if the requirements for economic activity are met (management premises and a full-time employee), the income is imputed to the holder of the activity. If these requirements are not met, the income is considered real estate capital income and is attributed equally to each spouse as they are common assets.
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