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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 está obligada al alta en el Censo de Empresarios si desarrolla actividades empresariales, salvo que solo realice arrendamientos de inmuebles exentos de IVA que no constituyan actividad empresarial. Para el IVA, la comunidad es sujeto pasivo si ordena medios y asume conjuntamente el riesgo y ventura de la actividad. En IRPF, las rentas se atribuyen a los comuneros y la actividad agrícola puede usar la estimación objetiva si se cumplen los requisitos legales y no hay causas de exclusión. El hecho de que un comunero realice otra actividad no impide el uso de la estimación objetiva si no es idéntica o similar.
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