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A company enquired whether the sale of a property pending transfer after having commenced its cessation of activity constitutes a transaction subject to VAT. The DGT ruled that if the effective cessation of activity has not occurred, the entity maintains its status as a taxable person and the sale is subject to the tax.
Cuestión planteada Si la venta del bien inmueble que no se pudo transmitir por falta de compradores constituye una operación sujeta al Impuesto.
La condición de sujeto pasivo no se pierde automáticamente por el mero cese en la actividad si no se ha producido el cese efectivo y la baja en el censo. Si la empresa mantiene la actividad para liquidar sus bienes, la transmisión de la nave industrial sería una operación sujeta al IVA. Dicha operación podría estar exenta si se trata de una segunda o ulterior entrega de edificación tras su construcción o rehabilitación.
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