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The query concerns the VAT treatment regarding the assignment of rights to bid in judicial real estate auctions. The DGT distinguishes between the assignment of the right to bid, which is subject to VAT, and the transfer of the property itself, the regime of which depends on whether the transferor is a business entity and the nature of the asset.
Cuestión planteada Tratamiento de la operación de adjudicación a efectos del Impuesto sobre el Valor Añadido.
Si la cesión del remate se hace en calidad de tal durante la subasta, la transmisión del derecho por el acreedor al cesionario está sujeta a IVA por ser una entrega de derechos en el desarrollo de actividad empresarial. La transmisión del inmueble estará sujeta a IVA si el transmitente es empresario y el bien forma parte de su patrimonio, pudiendo estar exenta según el tipo de inmueble. Si la cesión se realiza con posterioridad a la subasta, se produce una doble transmisión del dominio.
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