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Five heirs form a community of property with agricultural land used for direct farming, agricultural leasing, and leasing to a company for solar panel installation. The DGT examines the obligation to register in the Entrepreneurs Census and VAT liability based on whether the community qualifies as an entrepreneur under Law 37/1992, as well as the transfer of tax obligations from the deceased to the heirs.
Cuestión planteada 1ª Si la comunidad de bienes está obligada a darse de alta en el Censo de Empresarios.
La comunidad de bienes debe darse de alta en el Censo de Empresarios, Profesionales y Retenedores si desarrolla actividades empresariales conforme a la DA 5ª LGT y el artículo 3.2 RGAT, salvo que la única actividad sea el arrendamiento de inmuebles exento de IVA conforme al artículo 20.Uno.23º LIVA y no constituya actividad empresarial según la normativa del IRPF. La comunidad de bienes tiene la condición de sujeto pasivo del IVA cuando ordena factores de producción para realizar actividades empresariales, siempre que las operaciones se refieran a la comunidad de forma indiferenciada y no a los comuneros individualmente. Las obligaciones tributarias del causante se transmiten a los herederos conforme al artículo 39 LGT, sin que se transmitan las sanciones.
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