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The DGT confirms, following the TEAC ruling of 22 September 2021, that harmonised investment funds are not considered entrepreneurs for VAT purposes as they do not assume the inherent business risks or manage their own production factors, thus exempting them from submitting the annual declaration of operations with third parties (Modelo 347).
Cuestión planteada CUESTIÓN PLANTEADA
La condición de empresario o profesional a efectos de IVA requiere la ordenación por cuenta propia de factores de producción con asunción del riesgo empresarial. Los fondos de inversión armonizados son patrimonios sin personalidad jurídica gestionados por una sociedad gestora; sus ingresos proceden de intereses, dividendos y variaciones patrimoniales, sin que intervengan en la producción o distribución de bienes o servicios. En consecuencia, carecen de la condición de empresario o profesional y no están sujetos a la obligación de presentar el Modelo 347.
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