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A hotel company in insolvency proceedings asks whether the sale of an immovable property before the conclusion of insolvency is subject to the inversion of the passive party. The DGT confirms that it does, as the rule applies to deliveries made at any stage of the insolvency process.
Cuestión planteada Si a la transmisión del inmueble objeto de consulta antes de que se dicte, en su caso, el auto de conclusión del concurso le resultará de aplicación el supuesto de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La regla de inversión del sujeto pasivo del artículo 84.Uno.2º.e) de la Ley 37/1992 se aplica a las entregas de bienes inmuebles efectuadas en el marco de un proceso concursal, tanto en la fase común como en la de liquidación. Esto incluye las transmisiones realizadas durante la fase de convenio. Por tanto, si la transmisión se realiza sin que se haya dictado el auto de conclusión del concurso, el adquirente será el sujeto pasivo siempre que sea empresario o profesional.
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