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A community of property that was leasing a building decided to sell it following a change in the ownership of rights (bare ownership and usufruct). The DGT analysed whether the sale of the owners' interest is subject to VAT and whether the exemption for the transfer of an economic unit applies.
Cuestión planteada 1.- Sujeción de la entrega del edificio al Impuesto sobre el Valor Añadido.
La comunidad de bienes que ostenta el usufructo es sujeto pasivo del IVA al realizar la actividad de arrendamiento. Los nudos propietarios solo son empresarios si adquieren el pleno dominio y mantienen inmuebles afectos al arrendamiento. La transmisión de los inmuebles está sujeta a IVA porque no constituye una unidad económica autónoma con estructura organizativa de factores de producción, siendo una mera cesión de bienes.
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