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A joint ownership entity that rents out properties dissolves its activity by allocating a building to one of its partners. The DGT has determined that this operation constitutes a supply of goods subject to VAT and that the taxable base must be the market value due to the existence of a related-party relationship.
Cuestión planteada 1ª) Base imponible de la adjudicación del inmueble.
La comunidad de bienes tiene la condición de empresario al explotar bienes para obtener ingresos. La adjudicación del inmueble en la disolución se considera entrega de bienes sujeta a IVA. Al existir vinculación entre la comunidad y el socio, la base imponible será el valor normal de mercado. La operación podría estar exenta por ser una segunda entrega de edificación, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente tiene derecho a deducción.
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