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A query was raised regarding whether co-owners are considered entrepreneurs following the dissolution of a community of property that leases premises, and whether the transfer of the property is exempt. The DGT ruled that the allocation of the premises to the co-owners constitutes a supply of goods subject to VAT and analysed the potential application of the exemption for second-hand transactions.
Cuestión planteada Cuestionan, por un lado, si tras la disolución de la Comunidad de Bienes las dos personas físicas tendrían consideración individual de empresarios o profesionales a efectos del Impuesto sobre el Valor Añadido en calidad de arrendadores del local, y, por otro lado, si en el supuesto de transmisión del local a un tercero sería de aplicación la exención prevista en el número 22º del artículo 20.Uno de la Ley del Impuesto sobre el Valor Añadido.
La adjudicación de un local por disolución de una comunidad de bienes a sus comuneros se considera una entrega de bienes sujeta al IVA. Para que la comunidad sea sujeto pasivo, debe existir una ordenación conjunta de medios y asunción conjunta del riesgo. La posterior transmisión del local podría estar exenta como segunda o ulterior entrega de edificación, salvo que se renuncie a dicha exención.
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