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An individual enquired whether the sale of a plot of land by a community of property was subject to VAT. The DGT ruled that liability depends on whether the community acts as a business entity and the plot is used for its business activities.
Cuestión planteada Si la transmisión del solar objeto de consulta estuvo sujeta al Impuesto sobre el Valor Añadido.
La entrega de un solar es una entrega de bienes sujeta al IVA siempre que el transmitente tenga la condición de empresario o profesional y el terreno esté afecto a su actividad empresarial. Para que una comunidad de bienes sea sujeto pasivo, debe existir una ordenación conjunta de medios y una asunción conjunta del riesgo y ventura. Al tratarse de un solar (terreno edificable), no se aplica la exención de terrenos rústicos.
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