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A joint ownership entity that leases properties has requested clarification on whether the allocation of these assets to its members upon dissolution is subject to VAT. The DGT ruled that, as this constitutes a second supply of buildings, the transaction is exempt, although the option to waive such exemption exists.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la disolución de la comunidad de bienes y adjudicación de los elementos a los comuneros.
La adjudicación de bienes en la liquidación de una comunidad de bienes que es empresario o profesional constituye una entrega de bienes sujeta al impuesto. No obstante, si los inmuebles son edificaciones adquiridas previamente a un tercero, se considera una segunda entrega y está exenta según el artículo 20.uno.22º de la Ley 37/1992. El sujeto pasivo podrá renunciar a la exención si el comunero adquirente es un empresario o profesional que pueda deducir el impuesto por su destino empresarial.
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