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A property owners’ association asks whether transferring its energy savings to an authorised agent constitutes a taxable activity requiring invoicing. The DGT replies that, as no entrepreneurial activity is carried out, the operation is not subject to VAT and there is no obligation to issue an invoice.
Cuestión planteada Se plantea la sujeción al Impuesto sobre el Valor Añadido de la operación descrita y las obligaciones formales que le corresponde.
La cesión de ahorro energético no está sujeta al IVA cuando la realiza quien no tiene la condición de empresario o profesional. En este caso, la comunidad de propietarios no realiza una actividad empresarial o profesional, por lo que la cesión no está sujeta al impuesto. Al no ser empresario, la comunidad no tiene la obligación de expedir facturas, aunque pueda documentar la operación con otros documentos que no serán considerados facturas.
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