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A scrap trading company asks whether purchases from a non-profit association are subject to VAT and how invoicing should be handled. The DGT responds that the association is an entrepreneur if carrying out the activity professionally, and the purchasing company must apply the passive investment.
Cuestión planteada Se cuestiona acerca de la sujeción al impuesto de las adquisiciones de chatarra a la asociación así como sobre la aplicación de la regla de inversión del sujeto pasivo y la obligación de expedir factura que documente dichas adquisiciones.
Las asociaciones sin ánimo de lucro tienen la condición de empresarios de IVA cuando ordenan medios para desarrollar una actividad empresarial con ingresos continuados. En la entrega de chatarra o metales ferrosos y no ferrosicos, el adquirente es el sujeto pasivo por inversión del sujeto pasivo. Por tanto, la empresa compradora debe expedir la factura incluyendo la mención "inversión del sujeto pasivo" y los requisitos del Reglamento de facturación.
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