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A partnership intended for property leasing receives commercial premises contributed by its members. The DGT analyses whether this contribution is subject to VAT and how it affects the deductibility of input VAT.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido aplicable a dicha entrega. Posibles efectos de la entrega del inmueble en la deducibilidad de las cuotas soportadas en su adquisición.
La aportación de elementos del patrimonio empresarial de los comuneros a la comunidad de bienes se considera entrega de bienes sujeta a IVA. No obstante, si se trata de una segunda o ulterior entrega de edificaciones, la operación estará exenta, salvo que el transmitente renuncie a dicha exención. En caso de renuncia, el sujeto pasivo será el empresario que recibe la entrega. Respecto a la deducibilidad, la entrega de un bien de inversión exenta o no sujeta obliga a regularizar las deducciones, considerando que el bien se empleó en operaciones que no originan derecho a deducción.
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