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A real estate development civil company has requested a ruling regarding the VAT liability of allocating real estate to its partners following dissolution. The DGT has ruled that the transaction is subject to tax and explains the rules for offsetting negative returns in Personal Income Tax (IRPF).
Cuestión planteada 1.) Si la sociedad decide disolverse adjudicando a los socios los inmuebles pendientes de venta, sujeción de dicha operación al Impuesto sobre el Valor Añadido.
La adjudicación de inmuebles a los socios en proporción a su participación por disolución de la sociedad civil se considera entrega de bienes sujeta a IVA. Si se trata de primeras entregas de edificaciones, la sociedad debe repercutir la cuota. No obstante, podría aplicarse la exención de segundas y ulteriores entregas o la renuncia a la misma si el socio afecta los bienes a una actividad empresarial. En cuanto al IRPF, los rendimientos negativos de la actividad económica se integran en la base imponible general para su compensación.
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