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A taxpayer inquired whether a community of property could waive the VAT exemption when acquiring commercial premises for rental purposes. The DGT ruled that the community may act as a taxable person for VAT purposes and request the waiver, provided it assumes the risks and uncertainties of the business activity.
Cuestión planteada Al estar el arrendamiento que se pretende realizar sujeto a IVA, si a la hora de adquirir el inmueble es posible solicitar la renuncia a la exención del IVA en la operación (en los términos del artículo 20.2 de la LIVA) y deducir el mismo (dándose previamente de alta en el IVA).
La comunidad de bienes que asuma la ordenación conjunta de medios y el riesgo de la actividad de arrendamiento es sujeto pasivo del IVA. Para que la entrega del local esté sujeta al impuesto, el transmitente debe comunicar la renuncia a la exención y el adquirente debe acreditar su condición de sujeto pasivo con derecho a deducción. Esta renuncia debe ser previa o simultánea a la adquisición.
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