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A joint ownership (comunidad de bienes) owning commercial premises has requested a ruling on the VAT and Personal Income Tax (IRPF) implications of selling the property. The DGT indicates that if the joint ownership acts as a business entity, the sale is subject to VAT, and the capital gain is attributed individually to each co-owner for IRPF purposes.
Cuestión planteada Tributación de la operación descrita a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre la Renta de las Personas Físicas.
La comunidad de bienes es sujeto pasivo del IVA si ordena medios y asume el riesgo de una actividad empresarial, como el arrendamiento. En ese caso, la transmisión del local es una entrega de bienes sujeta a IVA, aunque podría aplicarse la exención de segundas entregas o la renuncia a la misma. Para el IRPF, la ganancia o pérdida patrimonial se calcula por la diferencia entre valores de adquisición y transmisión, atribuyéndose a cada copropietario según su porcentaje de titularidad.
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