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A consulting entity asks whether the transfer of use of premises within a building owned by a community of property is subject to VAT. The DGT rules that the community of property is a taxable person if acting as an entrepreneur, and the transaction is subject to the tax as it is not exempt.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la cesión de uso.
La comunidad de bienes es sujeto pasivo del IVA si realiza operaciones en el desarrollo de una actividad empresarial o profesional, asumiendo conjuntamente el riesgo y ventura. La cesión de uso de un local comercial no se encuentra incluida en las exenciones previstas para viviendas o terrenos agrarios. Por tanto, la prestación de servicios está sujeta al tipo general del 21%.
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