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The taxpayer seeks clarification on the VAT liability and exemptions regarding the transfer of a property from a subsidiary company to the taxpayer (via capital reduction) and subsequently from the taxpayer to an educational centre. The DGT rules that the transaction is subject to VAT as it does not constitute an autonomous economic unit; however, the transfer of the property could be exempt as it constitutes a second or subsequent delivery of a building.
Cuestión planteada Sujeción y, en su caso, exención en el Impuesto sobre el Valor Añadido de la transmisión del inmueble efectuada por la entidad participada a la consultante y de esta, al centro educativo.
La transmisión de elementos afectos por la sociedad participada a la consultante con ocasión de la reducción de capital y liquidación no constituye una unidad económica autónoma, sino una mera cesión de bienes sujeta a IVA. No obstante, la entrega del inmueble podría estar exenta según el artículo 20.Uno.22º A) de la Ley 37/1992 si se trata de una segunda o ulterior entrega de edificación. El sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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