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A company that acquired a plot of land without conducting economic activity and subsequently had to repay the VAT asks whether the transfer of the land to its partners upon liquidation is subject to VAT or Stamp Duty (ITP). The DGT rules that VAT does not apply because the company does not hold the status of a business, but Stamp Duty does apply as part of corporate operations.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido o a algún otro impuesto de la reversión de la parcela a los socios con ocasión de la liquidación de la sociedad.
La entrega de un terreno no está sujeta al IVA si la sociedad transmitente no tiene la condición de empresario o profesional, lo cual ocurre cuando su objeto es la mera tenencia de bienes sin intención de destinarlos a una actividad económica. En este caso, la operación estará sujeta al ITP bajo la modalidad de operaciones societarias. El sujeto pasivo es la sociedad, la base imponible es el valor real de la parcela sin deducir gastos ni deudas, y el tipo aplicable es el 1 por ciento.
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