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A query was raised regarding who must register for tax purposes for a premises owned by a minor and whether they can file a joint income tax return. The DGT ruled that the minor is a taxable person for VAT and may choose to be taxed individually or jointly with their family unit.
Cuestión planteada Al ser menor de edad el propietario del local se pregunta quien debería presentar el alta censal, modelo 037 y si deberían presentar declaración conjunta.
El arrendamiento de un local comercial está sujeto al IVA, incluso si el propietario es menor de edad, quien tendrá la consideración de sujeto pasivo. El menor deberá solicitar su número de identificación fiscal a través de su representante legal. Respecto al IRPF, las rentas del arrendamiento pueden declararse de forma individual por el menor o de forma conjunta por la unidad familiar, siempre que se cumplan los requisitos de la ley.
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