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A commercial entity has requested a ruling regarding the VAT implications of purchasing rural estates from a community of property that has ceased its agricultural activities. The Directorate General for Taxes (DGT) has ruled that the community retains its status as a taxable person during the liquidation process and that the sale is exempt, although the option to waive such exemption is permitted.
Cuestión planteada Sujeción y, en su caso, exención de la transmisión de dichas fincas del Impuesto sobre el Valor Añadido.
La comunidad de bienes es sujeto pasivo del IVA si actúa como empresario con ordenación de medios y asunción de riesgo. La condición de sujeto pasivo no se pierde por el cese de actividad mientras se realice la liquidación del patrimonio empresarial. La transmisión de fincas rústicas indispensables para explotación agraria está sujeta pero exenta por el artículo 20.Uno.20º de la Ley del IVA. Es posible renunciar a la exención si el adquirente es sujeto pasivo con derecho a deducción, aplicando la inversión del sujeto pasivo.
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