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A taxpayer has requested clarification regarding the taxation of auction sales and the allocation of assets within a community of property that has constructed a building. The Directorate General for Taxes (DGT) ruled that the community acts as a business entity and that these operations constitute supplies of goods subject to VAT.
Question raised: Taxation of the allocation transaction.
Communities of property engaged in real estate development hold the status of entrepreneur or professional. The allocation of buildings developed by the community to its own members, in proportion to their share, is considered a supply of goods. If it is the first supply by the developer, the transaction is subject to and not exempt from VAT; if it is a second or subsequent supply, it shall be subject but exempt.
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