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A real estate developer has enquired whether the allocation of its sole asset (a plot of land) to its sole shareholder following dissolution is subject to VAT or ITPAJD. The DGT has ruled that the transaction is subject to both taxes under specific conditions.
Cuestión planteada Si dicha entrega se encontrará sujeta al Impuesto sobre el Valor Añadido o, en su caso, modalidad del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados aplicable.
La adjudicación del solar está sujeta al IVA como entrega de bienes, siempre que el inmueble esté afecto a la actividad empresarial. Respecto al ITPAJD, la operación constituye una operación societaria sujeta, siendo el socio el sujeto pasivo. La base imponible será el valor real del solar sin deducir deudas o gastos, aplicándose un tipo del 1 por 100.
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