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A body enquired whether the award of homes to co-owners following the dissolution of a property community was subject to VAT and whether the VAT paid could be deducted. The DGT replied that the award constitutes a transfer of property subject to VAT, and the applicable rate depends on the suitability of the property.
Cuestión planteada Si la adjudicación de las viviendas a los comuneros como consecuencia de la disolución de la comunidad de bienes se encontraría sujeta al Impuesto sobre el Valor Añadido. Deducibilidad del Impuesto soportado en la construcción de las viviendas.
La adjudicación de viviendas a los comuneros en proporción a su participación es una entrega de bienes sujeta al IVA. Al ser la comunidad la promotora, se considera primera entrega, por lo que no aplica la exención. El tipo impositivo será del 10% si el inmueble es apto para su uso como vivienda, lo cual se determina por sus características objetivas de diseño y construcción, sin que sea imprescindible la cédula de habitabilidad. Respecto a la deducibilidad del IVA soportado, la DGT no puede pronunciarse al no ser la propia comunidad de bienes la consultante.
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