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A taxpayer married under the community property regime asks whether they can deduct VAT on a commercial premises acquired for rental purposes. The Directorate General for Taxes (DGT) rules that the deduction is permissible if the property is fully allocated to the business activity, whether by one spouse or by the community of property.
Cuestión planteada 1.- Sujeto pasivo. 2.- Deducción de las cuotas soportadas por la adquisición del local.
Si la actividad de arrendamiento es ejercida por la comunidad de bienes, esta es el sujeto pasivo del impuesto. Si la actividad recae solo en un cónyuge, este es el sujeto pasivo. En régimen de gananciales, si el inmueble se afecta totalmente a la actividad, las cuotas de IVA son deducibles aun cuando la actividad la realice solo uno de los cónyuges. Para la deducción, son válidas las facturas emitidas a nombre de ambos cónyuges o de cada uno por separado.
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