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A UTE engaged in a mortuary-crematorium project seeks advice on VAT treatment of awarding the works to its members during dissolution. The DGT confirms that delivery of the building to a member is VAT liable and examines the application of Corporate Tax and the ITPAJD exemption.
Cuestión planteada 1. En relación con el Impuesto sobre el Valor Añadido se plantean las siguientes cuestiones:
La adjudicación de la edificación promovida por la UTE a favor de un partícipe se considera una entrega de bienes sujeta a IVA. El partícipe podrá deducir dicho impuesto siempre que cumpla los requisitos de facturación y conste como destinatario. En el Impuesto sobre Sociedades, la diferencia entre el valor de mercado y el contable se integra en la base de la UTE para su imputación a los miembros. La disolución de la UTE goza de exención en el ITPAJD como operación societaria, siempre que cumpla los requisitos de la Ley 18/1982.
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