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A joint venture (UTE) developing housing for protected rental seeks clarification on whether allocating these properties to its founding members constitutes a supply of goods and which VAT rate applies. The Directorate General for Taxes (DGT) rules that the joint venture is a taxable person and the allocation constitutes a first supply subject to VAT.
Cuestión planteada Calificación de la operación de adjudicación de las viviendas por parte de la UTE a las fundaciones miembros de la misma como entregas de bienes y tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido.
La UTE tiene la condición de empresario y las adjudicaciones de la edificación a las fundaciones según su participación se consideran entregas de bienes. Al ser la primera entrega realizada por el promotor, está sujeta a IVA. El tipo será del 4% si la vivienda es de protección oficial (régimen especial o promoción pública) o con protección pública que cumpla los parámetros de las anteriores; en cualquier otro caso, el tipo será del 10%.
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