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A query was raised regarding the VAT treatment of the dissolution of a joint ownership community engaged in masonry work and the subsequent allocation of its assets. The DGT indicates that the transfer may be outside the scope of VAT if the elements constitute an autonomous economic unit, whereas it may be subject to VAT if it constitutes a mere transfer of assets.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la disolución de la comunidad de bienes y adjudicación de los elementos a los comuneros, teniendo en cuenta que uno de ellos va a realizar una actividad económica mientras que el otro no va a continuar desarrollando ninguna actividad económica.
La adjudicación de bienes por disolución de una comunidad de bienes sujeto pasivo es, en principio, una operación sujeta al IVA. No obstante, la transmisión no estará sujeta si el conjunto de elementos constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si no se acredita dicha estructura organizativa, la transmisión estará sujeta y cada elemento tributará de forma independiente. Para inmuebles, podría aplicarse la exención de segundas y ulteriores entregas de edificaciones si se cumplen los requisitos de uso y tiempo.
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