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The DGT confirms that a community of property is VAT liable if acting as a trader assuming risk and venture, and that the allocation of homes to members constitutes a VATable supply of goods.
Cuestión planteada En relación con el Impuesto sobre el valor Añadido se consulta sobre las siguientes cuestiones: Condición de sujeto pasivo de la Comunidad de bienes. Inversión del sujeto pasivo en la construcción de las viviendas. Tipo impositivo aplicable en la construcción. Derecho a la deducción de la comunidad de bienes. Tratamiento fiscal del reparto a los comuneros de la devolución del IVA soportado por la Comunidad.
La comunidad de bienes es sujeto pasivo del IVA si realiza la promoción inmobiliaria asumiendo por sí misma el riesgo y ventura de la actividad. En las ejecuciones de obra contratadas directamente con el promotor para viviendas, se aplica el tipo reducido del 10%. La adjudicación de inmuebles a los comuneros en proporción a su cuota es una entrega de bienes sujeta a IVA. El reparto de la devolución del IVA soportado no es renta, sino un menor valor de adquisición de la vivienda.
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