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An association has enquired whether the dissolution of a co-ownership of urban properties attracts VAT on the allocated assets or only on the excess adjudication. The DGT has ruled that the transfer of rights regarding the excess adjudication is subject to VAT if the transferor is a business owner or professional, whereas cash payments are not subject to the tax.
Cuestión planteada La consultante desea conocer, a efectos del Impuesto sobre el Valor Añadido, si la disolución del condominio devenga el citado tributo sobre los bienes adjudicados para cada partícipe o solamente sobre el exceso de adjudicación.
La transmisión de un solar por exceso de adjudicación en la división de la cosa común es una operación sujeta al IVA si el transmitente tiene la condición de empresario o profesional. En este caso, el adquirente del exceso debe soportar la repercusión del impuesto y recibir factura. Por el contrario, el pago en metálico realizado para compensar dicho exceso no está sujeto al impuesto por ser una entrega de dinero.
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