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A real estate promotion society asks whether awarding land to its partners upon dissolution is subject to VAT or exempt. The DGT determines that, as the land is classified as buildable, the transaction is subject to VAT.
Cuestión planteada Sujeción o exención de la operación de adjudicación del inmueble a los socios en el Impuesto sobre el Valor Añadido. Dado que los socios son, a su vez, empresarios dedicados al arrendamiento de inmuebles, posibilidad de aplicar la inversión del sujeto pasivo.
La adjudicación de bienes en caso de liquidación o disolución total o parcial de una sociedad se considera entrega de bienes sujeta al IVA. En este caso, al tratarse de un terreno calificado como edificable (solar), no se aplica la exención de terrenos rústicos del artículo 20.Uno.20º. Por tanto, la sociedad consultante es el sujeto pasivo de la operación por su condición de empresario.
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