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A pensioner enquires whether they must apply VAT to their invoices, if registration with the Census of Entrepreneurs is required, and if the Minimum Interprofessional Wage (SMI) income threshold includes the tax. The DGT rules that VAT must be charged and registration is mandatory if a professional activity is carried out, noting that charged VAT does not constitute income.
Cuestión planteada Desea conocer la forma de repercutir el Impuesto sobre el Valor Añadido en las facturas que realice a sus clientes, así como si tiene que darse de alta en el Censo de empresarios, profesionales y retenedores. Igualmente desea conocer si los ingresos máximos que no pueden superar el salario mínimo interprofesional se computan incluyendo o no el Impuesto sobre el Valor Añadido.
La condición de empresario o profesional para el IVA depende de la ordenación de medios de producción con intención de intervenir en el mercado, aunque sea de forma ocasional. Si se desarrolla una actividad empresarial o profesional, existe la obligación de darse de alta en el Censo de empresarios, profesionales y retenedores. Asimismo, se debe expedir factura y repercutir íntegramente el impuesto en las operaciones sujetas. El IVA repercutido no debe considerarse como ingreso del empresario o profesional.
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