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A joint ownership entity (comunidad de bienes) has requested clarification on whether the allocation of homes built for its own members is subject to VAT and whether the reverse charge mechanism applies to the construction works. The Directorate General for Taxes (DGT) ruled that the entity acts as a business and that the delivery of homes to the members is subject to VAT.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
Las comunidades de bienes que promueven la construcción de edificaciones para su adjudicación a los comuneros tienen la consideración de empresarios y son sujetos pasivos del IVA. La adjudicación de terrenos o edificaciones a los comuneros en proporción a su cuota de participación se considera entrega de bienes sujeta al impuesto. Asimismo, será de aplicación la inversión del sujeto pasivo en las ejecuciones de obra si la comunidad actúa como promotor y se cumplen los requisitos del artículo 84.Uno.2º.f) de la Ley 37/1992.
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