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An association inquired whether the free transfer of its building is subject to VAT and how the rebilling of utilities should be treated. The DGT ruled that the transfer is not subject to VAT if there was no prior right to deduction, whereas the rebilling of utilities constitutes a taxable transaction.
Cuestión planteada 1.- Tratamiento a efectos de IVA de la cesión gratuita del edificio.
La cesión del uso de un inmueble se considera a título oneroso si existe una contraprestación directa, como la asunción de inversiones que beneficien al cedente. Si la cesión es gratuita y el sujeto pasivo no tiene derecho a deducir el IVA soportado por la adquisición del inmueble, la operación no estará sujeta al impuesto. Por otro lado, la refacturación de gastos de suministros por parte de un empresario o profesional constituye una operación sujeta al IVA.
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