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Two lawyers inquired whether their joint ownership, established solely to share premises and utility costs, must pay VAT and IAE. The DGT ruled that the joint ownership is not a taxable person for VAT if it does not assume the risk and venture of its own professional activity.
Cuestión planteada Consideración de la comunidad de bienes como empresario o profesional, a efectos del Impuesto sobre el Valor Añadido y de su obligación de darse de alta en el Impuesto sobre Actividades Económicas. En caso de que deba darse de alta, cuál sería el epígrafe correcto. Obligaciones de la comunidad de bienes en cuanto a facturación a ambas comuneras y en cuanto a la presentación de declaraciones trimestrales. Deducibilidad de las cuotas soportadas por los gastos en común, por parte de las comuneras.
Para ser sujeto pasivo del IVA, la comunidad de bienes debe ordenar medios y asumir el riesgo de una actividad profesional de forma independiente a sus miembros. Si la comunidad solo sirve para compartir gastos y las abogadas ejercen por separado, la entidad no es sujeto pasivo. En este caso, las comuneras pueden deducir el IVA de los gastos comunes mediante facturas que desglosen su parte proporcional o, excepcionalmente por jurisprudencia, con duplicados a nombre de la comunidad si esta no es profesional.
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