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A query was raised regarding the VAT treatment of the sale of commercial premises by a community of property. The DGT indicates that the community is a taxable person if acting as an entrepreneur, and that the transfer of buildings may be exempt if it constitutes a second or subsequent supply.
Cuestión planteada Tributación, a efectos del Impuesto sobre el Valor Añadido, de la compraventa de los locales, la cual se formalizaría directamente con los propios comuneros, en su condición de propietarios de los inmuebles objeto de consulta.
La comunidad de bienes tiene la condición de empresario y sujeto pasivo si ordena medios y asume el riesgo de forma conjunta e independiente de sus miembros. La transmisión de locales puede estar exenta por ser una segunda o ulterior entrega de edificaciones, salvo que se renuncie a la exención. La adjudicación de locales por disolución de una sociedad se considera entrega de bienes sujeta a IVA, pudiendo aplicar la exención correspondiente.
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