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A real estate development company has enquired whether the allocation of its sole plot of land to its partners is subject to VAT, given that it has had no activity since 2009. The DGT ruled that the status of taxable person is maintained during the liquidation of the business.
Question raised: Tax liability regarding the allocation to partners of the sole plot of land held in its assets, considering that the company has had no volume of operations since 2009.
The status of a taxable person for VAT purposes is not lost upon the cessation of activity if the person continues to liquidate their business or professional assets. The allocation of assets to partners upon the liquidation and dissolution of the entity constitutes a transaction subject to tax, as it represents a continuation of the economic activity.
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