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A married couple under the community property regime inquires as to who is the taxable person for VAT regarding the lease of a premises and how the income is declared for IRPF purposes. The DGT indicates that the community property regime may be a taxable person for VAT if it acts as an entrepreneur and that income from real estate capital is attributed according to legal ownership.
Question raised 1.) Who shall be considered the taxable person in the lease of the premises and the formal obligations deriving therefrom for the purposes of Value Added Tax.
Regarding VAT, the community property regime may be a taxable person if it holds the status of entrepreneur or professional and acts in the conduct of an activity. Regarding IRPF, if the lease does not constitute an economic activity, the income is classified as real estate capital income and is attributed to each spouse according to legal ownership, which in a community property regime is 50% unless proven otherwise.
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