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An individual has enquired as to who is responsible for issuing the invoice and paying VAT following the award of a property in a judicial auction owned by a developer. The DGT has ruled that the transaction is subject to VAT and that the owning entity is the taxable person obliged to issue the invoice and remit the tax.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido. Sujeto obligado a emitir la factura de dicha entrega y a ingresar el Impuesto correspondiente a la misma.
La transmisión de un inmueble por subasta judicial es una entrega de bienes sujeta a IVA si el inmueble estaba afecto a la actividad empresarial del transmitente. En el caso de viviendas de nueva construcción cuya primera entrega es realizada por el promotor, la operación no está exenta. El sujeto pasivo es la entidad propietaria con condición de empresario, quien debe expedir factura e ingresar el impuesto.
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