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A community of property that has promoted a building intends to transfer an unallocated dwelling prior to horizontal division. The DGT has ruled that the community may be a taxable person for VAT purposes if acting as an entrepreneur, and that the transfer will qualify for the reduced rate provided the dwelling is fit for use.
Cuestión planteada Sujeción y, en su caso, tipo del Impuesto sobre el Valor Añadido aplicable a dicha entrega.
La comunidad de bienes es sujeto pasivo del IVA si ordena medios y asume el riesgo y ventura de la actividad de forma conjunta e independiente de sus miembros. La entrega de la vivienda estará sujeta al tipo reducido del 10% si el inmueble es apto para su utilización como vivienda. Esta aptitud se acredita mediante la cédula de habitabilidad o la licencia de primera ocupación, siendo irrelevante el destino final del adquirente.
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