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V0004-19 3 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comunidad de bienes

Transfer of an interest in a community of property is not subject to VAT if the transferors are not business owners

A query was raised regarding whether the transfer of 50% ownership of a commercial premises between two married couples, forming a community of property, is subject to VAT. The DGT ruled that the transaction is not subject to the tax because the transferors do not hold the status of entrepreneurs or professionals.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación planteada.

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