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A professional inquired whether a civil society or grouping established to share expenses (rent, cleaning, staff) can invoice VAT to its members. The DGT ruled that if the entity acts in its own name and assumes the risk, it is a taxable person for VAT purposes and must charge it.
Cuestión planteada Sujeción de la repercusión de gastos de personal administrativo por la sociedad o agrupación a los socios, teniendo en cuenta que los servicios prestados por personas físicas en régimen laboral están no sujetos al Impuesto sobre el Valor Añadido.
Para que una sociedad civil sea sujeto pasivo del IVA, debe realizar operaciones en nombre propio y asumir el riesgo o ventura de forma independiente a sus miembros. Si existe una ordenación conjunta de medios y asunción de riesgos, la entidad debe repercutir el IVA a sus socios por los servicios prestados. En este caso, los gastos de personal administrativo están sujetos a IVA porque no son servicios prestados por personas físicas en régimen laboral, sino por la propia entidad a sus socios.
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