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A community of property seeks clarification on its VAT treatment for building homes for its members. The DGT states it will be liable if acting as a trader assuming the risks of the activity, and that allocating 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. Se aplica la inversión del sujeto pasivo en ejecuciones de obra de construcción o rehabilitación de edificaciones. Las obras concertadas directamente entre promotor y contratista tributan al 10% si se destinan principalmente a viviendas. La adjudicación de inmuebles a los comuneros en proporción a su cuota es una entrega de bienes sujeta a IVA.
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