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V0364-21 25 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoconsumo de bienes

Donation of a property by a developer to a sibling is subject to VAT for self-consumption

A development company seeks advice on the tax treatment of a free donation of a built property to its sibling. The DGT determines that the transaction is subject to VAT as self-consumption of goods, with the taxable amount being the normal market value due to the link between the parties.

The DGT's ruling

La transmisión gratuita de una vivienda que integra el patrimonio empresarial constituye un autoconsumo de bienes asimilado a una entrega onerosa. Al ser la primera entrega de una edificación no utilizada, la operación está sujeta a IVA. Debido a la vinculación entre el donante y el hermano, la base imponible será el valor normal de mercado si se cumplen los requisitos de la norma.

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