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Consultants seek to dissolve a community of property dedicated to renting industrial warehouses by allocating the properties to the members without excess. The DGT determines that the operation is subject to ITPAJD as a corporate dissolution, may be subject to or exempt from VAT depending on the age of the building, and does not generate capital gains for IRPF purposes if the ownership share is respected.
Cuestión planteada Tributación a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, del Impuesto sobre el Valor Añadido y del Impuesto sobre la Renta de las Personas Físicas.
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