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Two notaries inquired whether a civil society established to share common expenses could be a taxable person for VAT purposes and be subject to income attribution for Income Tax. The Directorate General for Taxes (DGT) ruled that notarial activity is personal and non-delegable; therefore, notaries must be taxed individually.
Cuestión planteada Si dicha entidad tendrá la consideración de sujeto pasivo del Impuesto sobre el Valor Añadido y si deberá tributar conforme al régimen de atribución de rentas en el Impuesto sobre la Renta de las Personas Físicas.
La actividad de notaría no puede ser ejercida por una entidad, sino que corresponde íntegramente a los notarios titulares. Por tanto, la sociedad civil no es sujeto pasivo del IVA, sino que cada notario es empresario individual y deduce sus gastos comunes proporcionalmente. En IRPF, los rendimientos deben imputarse individualmente a cada notario, ya que la entidad solo sirve para sufragar gastos comunes y no desarrolla una actividad propia.
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