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A developer sought clarification on whether payments made to a construction company entitled them to tax deductions after acquiring a share of an undivided plot of land. The DGT ruled that if the co-ownership is extinguished following the acquisition and each party assumes their own risk, each co-owner acts as an independent entrepreneur rather than as a community of property.
Cuestión planteada 1º.- Si los pagos realizados a la empresa constructora le generan el derecho a la deducción.
La condición de empresario recae en la comunidad de bienes solo si existe una ordenación conjunta de medios y una asunción conjunta del riesgo y ventura. Si las operaciones se refieren a los miembros de forma que estos asuman las consecuencias empresariales, cada uno es sujeto pasivo independiente. En este caso, al procederse a la división horizontal y extinción del proindiviso asumiendo cada entidad su propio riesgo, cada comunero es empresario y promotor. El derecho a la deducción procede si los bienes y servicios se afecten previsiblemente a operaciones sujetas y no exentas.
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