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A query was raised regarding whether a joint property ownership (comunidad de bienes) formed by co-owners of industrial warehouses can be a taxable person for VAT. The DGT ruled that the community will be a taxable person if there is joint management of resources and joint assumption of risk, rather than if the activity is carried out individually by each co-owner.
Cuestión planteada Si la consultante puede tener la consideración de sujeto pasivo a efectos del Impuesto sobre el Valor Añadido.
Para que una comunidad de bienes sea sujeto pasivo del IVA, debe tener la condición de empresario o profesional actuando en el desarrollo de una actividad empresarial. Esto requiere que las operaciones y el riesgo o ventura se refieran a la comunidad de forma indiferenciada y no a sus miembros. Si el arrendamiento es gestionado por cada copropietario individualmente, cada uno es sujeto pasivo por su cuenta. Si existe un desarrollo conjunto de la actividad, la comunidad de bienes es la que ostenta la condición de sujeto pasivo.
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