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The DGT states that if a community acts as a business and gives up the exemption from the second building delivery, the buyer becomes the passive party.
Question raised: It asks whether, in the event that the aforementioned transfer takes place, the reverse charge mechanism provided for in the Value Added Tax regulations could be applied, as well as the formal obligations derived from said transfer.
La comunidad de bienes será sujeto pasivo si actúa como empresario con ordenación de medios y asunción de riesgos. Si la transmisión es una segunda entrega de edificación, estará exenta, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente es empresario con derecho a deducción. En ese caso, se aplica la inversión del sujeto pasivo, siendo el adquirente el responsable del impuesto.
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