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A query was raised regarding whether the acquisition of interests in a community of property that rents premises is subject to VAT. The DGT determines that the community is the taxable person if it acts as an economic unit with its own risk, but the purchase of interests will not be subject to the tax if the selling co-owners do not hold the status of entrepreneurs or professionals.
Question raised: Taxability of the aforementioned operation.
The community of property is a taxable person for VAT purposes if it carries out operations in the course of a business or professional activity, jointly assuming the risk and venture. However, the transfer of interests in the community by the co-owners shall not be subject to the tax if they do not hold the status of entrepreneurs or professionals for VAT purposes.
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