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A real estate developer inquired whether the transfer of its mortgaged properties during liquidation is exempt from VAT. The DGT ruled that these transfers constitute a mere disposal of assets and are therefore subject to the tax.
Cuestión planteada Aplicación del supuesto de no sujeción previsto en el artículo 7.1º de la Ley 37/1992 y, en su caso, exención del Impuesto sobre el Valor Añadido.
La transmisión de elementos no está no sujeta si no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La entrega de una vivienda con hipoteca se considera mera cesión de bienes al carecer de la estructura organizativa de factores de producción necesaria. Por tanto, la operación está sujeta al IVA, pudiendo aplicarse la exención de segundas y ulteriores entregas de edificaciones si procede.
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