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A company that acquired a garage and a plot of land for real estate development, but never carried out any activity or deducted VAT, seeks clarification on whether the allocation of these assets to a partner during liquidation is subject to VAT. The DGT rules that, as the assets were not used for a business or professional activity, the transaction is not subject to VAT.
Cuestión planteada Si la adjudicación de dichos inmuebles al socio se encontraría sujeta al Impuesto sobre el Valor Añadido.
Las adjudicaciones de bienes en caso de liquidación o disolución de una sociedad se consideran entregas de bienes sujetas al IVA. Sin embargo, si los inmuebles no han estado afectos a la actividad económica de la entidad, la entrega no se encuentra sujeta al Impuesto sobre el Valor Añadido. En tal supuesto, la operación tributará por la modalidad de transmisiones patrimoniales onerosas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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