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A pharmacist inquires whether a community of property formed by him and his wife may deduct the VAT on a premises acquired to lease it for his own activity. The DGT responds that the community is an entrepreneur and may deduct the VAT if the requirements are met, although under Personal Income Tax (IRPF) there are no income streams from the use of community property.
Question posed In relation to VAT, it is inquired whether the community of property may deduct the VAT incurred in the acquisition of the new premises intended for the pharmacy office.
The community of property is considered an entrepreneur or professional when exploiting an asset to obtain continuous income, such as leasing. Therefore, it is a taxable person for VAT purposes and may deduct the VAT on the acquisition of the premises provided that the subjective, objective, and formal requirements are met. Under IRPF, the use of community property by the entrepreneur spouse does not generate income for the other spouse nor deductible expenses for the former due to the transfer of use.
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