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A community of property promoting the construction of housing for its members has requested clarification regarding the application of VAT and Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that the allocation of housing to the members constitutes a transaction subject to VAT at the reduced rate.
Cuestión planteada Corrección de la aplicación del Impuesto sobre Transmisiones Patrimoniales en las transmisiones entre comuneros anteriores al inicio de la obra. Sujeción al Impuesto sobre el Valor Añadido de la disolución de la comunidad de bienes y entrega de viviendas a los propietarios y, en tal caso, si se debe facturar por el precio total y considerar como entregas a cuenta las cuotas del Impuesto pagadas por los comuneros al adquirir su participación, así como forma de proceder con los comuneros que, en su adquisición, han satisfecho el Impuesto sobre Transmisiones Patrimoniales.
Las comunidades de bienes que promueven la construcción de edificaciones para su adjudicación a los comuneros son empresarios y sujetos pasivos del IVA. La entrega de las viviendas a los comuneros, en proporción a su cuota, constituye una entrega de bienes sujeta al IVA con el tipo reducido del 10%. La transmisión de participaciones entre comuneros no está sujeta al IVA si estos no son empresarios y la participación no está afecta a su actividad profesional.
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