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A query was raised regarding whether a partnership (comunidad de bienes) developing housing for its members is a taxable person for VAT purposes and whether it can deduct input VAT. The DGT ruled that the partnership is a taxable person if it acts as a trader carrying its own risk, and that the allocation of the property to the partners constitutes a taxable supply of goods.
Cuestión planteada Deducibilidad del Impuesto por la comunidad de bienes.
La comunidad de bienes es sujeto pasivo del IVA si realiza la promoción con ordenación de medios y asunción conjunta de riesgo. La adjudicación de la vivienda a los comuneros se considera entrega de bienes sujeta al impuesto, con el tipo reducido del 10% si el inmueble es apto para vivienda. La base imponible será el valor normal de mercado por existir vinculación. Las cuotas soportadas, incluida la del terreno, son deducibles si se cumplen los requisitos de la Ley 37/1992.
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