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A property partnership plans to construct dwellings on a plot of land to allocate them to its members. The DGT rules that the partnership is a taxable person for VAT purposes, must register for IAE under the real estate development heading, and that the allocation of dwellings does not trigger IIVTNU or capital gains tax for IRPF purposes, provided the ownership shares are respected.
Cuestión planteada 1.) Régimen tributario aplicable a la comunidad de bienes en el Impuesto sobre el Valor Añadido.
La comunidad de bienes que promueve la construcción de edificaciones para su adjudicación a los comuneros actúa como empresario y es sujeto pasivo del IVA. Debe darse de alta en el IAE en el epígrafe 833.2 por realizar una actividad de promoción inmobiliaria. La adjudicación de viviendas a los comuneros por su cuota de participación no devenga el IIVTNU ni constituye actividad económica en IRPF. En IRPF, si la adjudicación se ajusta a la cuota de titularidad, no se produce ganancia ni pérdida patrimonial.
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