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A real estate developer in liquidation has requested a ruling on the VAT and ITPAJD treatment regarding the allocation of its properties to shareholders. The DGT has determined that the transfers are subject to VAT based on their nature and that, for ITPAJD purposes, the corporate transactions modality prevails.
Cuestión planteada Si dichas entregas se encontrarían sujetas y, en su caso, exentas del Impuesto sobre el Valor Añadido. En su caso, modalidad del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados aplicable a dichas entregas.
En el IVA, las adjudicaciones de bienes por liquidación son entregas de bienes sujetas, pudiendo estar exentas las edificaciones (segunda entrega o posterior) o terrenos rústicos. En el ITPAJD, la disolución con adjudicación de bienes a los socios tributa como operaciones societarias y no como transmisiones patrimoniales onerosas por principio de especialidad. Si existen excesos de adjudicación o se entrega a terceros, sí tributará por transmisiones patrimoniales onerosas.
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