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An individual wishes to purchase the share of another co-owner of a property to dissolve a joint ownership. The DGT determines that the transfer of the undivided half due to the dissolution of the community is subject to VAT but benefits from an exemption as it constitutes a second-hand sale of buildings.
Question raised: Liability to tax.
The purchase of a co-owner's share is not subject to VAT if the co-owners are not entrepreneurs or professionals. However, the transfer of half of the property resulting from the dissolution of the community of property is considered an operation subject to the tax. Said transfer shall be exempt as it constitutes a second transfer of buildings, unless the requirements to waive the exemption are met.
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