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A single shareholder asks whether the award of an industrial vessel following the liquidation of their company is subject to or exempt from VAT. The DGT determines that the transaction is subject to VAT but benefits from exemption as it constitutes a subsequent building delivery.
Cuestión planteada Si la adjudicación de la nave se encontraría sujeta y exenta del Impuesto sobre el Valor Añadido.
La adjudicación de bienes en caso de liquidación o disolución de una sociedad mercantil se considera entrega de bienes sujeta al IVA. En este caso, al tratarse de una segunda o ulterior entrega de una edificación, la operación está exenta según el artículo 20.Uno.22º de la Ley 37/1992. No es posible renunciar a esta exención porque el adquirente no tiene la condición de empresario o profesional.
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