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A local council asks whether receiving a commercial property as part of a compulsory assignment under a partial development plan is subject to VAT. The DGT determines that the transaction is subject to VAT, considering it as self-consumption of goods by the commercial entity.
Cuestión planteada Si dicha entrega se encontraría sujeta al Impuesto sobre el Valor Añadido y, en su caso, sujeto pasivo y obligado a ingresar la cuota del Impuesto devengado.
La entrega del local por parte de una entidad mercantil con condición de empresario está sujeta a IVA. Al realizarse de forma gratuita, se considera una operación asimilada a las entregas a título oneroso mediante la figura del autoconsumo de bienes. Al ser una primera entrega de edificación tras su construcción, no goza de la exención del artículo 20.Uno.22º. La base imponible será el precio de coste, que incluye costes directos e indirectos, como los de financiación, independientemente de si soportaron IVA.
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