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A community of property has enquired whether the sale of plots should be subject to VAT or Transfer Tax (ITPAJD), and whether the proceeds constitute income from economic activities or capital gains. The DGT indicates that VAT liability depends on whether the community acts as a professional entrepreneur and whether the plots are allocated to said activity.
Cuestión planteada La consultante se plantea si tiene la consideración de empresario o profesional a efectos del Impuesto sobre el Valor Añadido y si las operaciones realizadas estarán sujetas a dicho Impuesto o al Impuesto sobre Transmisiones Patrimoniales. Asimismo se consulta si los rendimientos derivados de la venta de los inmuebles darán lugar a efectos del IRPF a rendimientos de actividades económicas o a ganancias y pérdidas patrimoniales.
Para que la comunidad de bienes sea sujeto pasivo del IVA, debe actuar como empresario o profesional mediante la ordenación de factores de producción. Si la operación está sujeta y no exenta de IVA, queda excluida la modalidad de transmisiones patrimoniales onerosas del ITPAJD, aunque podría tributar por actos jurídicos documentados. En el IRPF, la promoción inmobiliaria para su venta constituye una actividad económica si existe ordenación de medios productivos.
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