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A query was raised regarding whether the dissolution of a company that only owns a property for its members' use is subject to VAT, and which Stamp Duty (ITP and AJD) modality applies. The DGT ruled that there is no VAT liability as no business activity exists, and that the dissolution is subject to Stamp Duty.
Question raised: Liability for Value Added Tax. Modality of the Transfer Tax on Onerous Transfers and Documented Legal Acts that will accrue.
The company does not hold the status of entrepreneur or professional for VAT purposes because it does not carry out a business activity nor does it intervene in the market, being limited to the mere holding of assets for the use of its partners. Therefore, the transfer of the real estate upon dissolution is not subject to VAT. Regarding Transfer Tax (ITP) and Stamp Duty (AJD), the dissolution constitutes a taxable corporate transaction, with the partner being the taxpayer and the tax base being the real value of the assets transferred.
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