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A developer contributes a residential complex to a subsidiary and then transfers shares in it to third parties with housing use rights. The DGT examines whether the contribution constitutes a VAT-exempt economic unit and whether the share transfer is exempt.
Cuestión planteada Si la transmisión de las participaciones por la consultante a terceros estará sujeta al Impuesto sobre el Valor Añadido y, en su caso, el tipo impositivo aplicable.
La aportación del inmueble a la filial constituye una unidad económica autónoma y, por tanto, no está sujeta a IVA. La transmisión de las participaciones de la filial está sujeta al impuesto pero exenta por el artículo 20.uno.18º, salvo que se aplique la cláusula antifraude por pretensión de elusión. Si la operación tributara como transmisión de inmuebles, se aplicaría el tipo reducido del 10% si el edificio es apto para vivienda. La necesidad de regularizar deducciones dependerá de si la entrega final de las participaciones resulta exenta o no.
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