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A civil society that leases commercial premises inquires about the taxation of the allocation of said properties to its partners. The DGT determines that the operation is subject to VAT (although exempt as it is a second delivery) and analyzes the taxation under Transfer Tax/Stamp Duty according to the value of the allocation.
Question posed: Taxation of the allocation of the premises.
The allocation of real estate from a civil society to its partners is considered a supply of goods subject to VAT, although it will be exempt if it concerns second or subsequent deliveries of buildings. As these are investment goods, the company must regularize the corresponding deductions. Regarding Transfer Tax/Stamp Duty, the corporate operation is taxed under the corporate operations modality (1% of the real value), and if there is an excess allocation compensated in cash, this shall be taxed under the variable rate of the notarial document.
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