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A query was made regarding the VAT treatment of a community of property that leases an industrial warehouse and makes a non-monetary contribution to a company. The DGT determines that the community is a taxable person if it assumes the risk and reward of the activity, and analyses the taxability of the transfer of the warehouse and the surface right.
Question raised: Taxation of said operation in Value Added Tax.
La comunidad de bienes es sujeto pasivo del IVA si realiza operaciones como empresario o profesional, asumiendo de forma conjunta el riesgo y ventura de la actividad. El arrendamiento de la nave es una prestación de servicios sujeta al tipo general del 21%. La transmisión de la nave puede estar exenta si es una segunda o ulterior entrega, mientras que la transmisión de la posición de superficiante es una prestación de servicios sujeta. La base imponible debe ser el valor de mercado si existe vinculación entre las partes.
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