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A homeowners' association is constructing parking spaces to transfer them to a contractor as payment for construction works. The DGT has determined that the association acquires the status of a business through occasional property development and must pay tax on the transfer of the garages.
Cuestión planteada Diversas cuestiones en relación a esta operación.
La comunidad de vecinos es sujeto pasivo de IVA por la entrega de los garajes al adquirir la condición de empresario por la promoción ocasional de la construcción. La ejecución de obra por el contratista será sujeto pasivo la comunidad si se califica como rehabilitación de edificación bajo los requisitos cualitativos y cuantitativos legales. La base imponible de la entrega de los garajes será el importe acordado entre las partes. El tipo impositivo aplicable tanto a la obra como a la entrega de los garajes es el general del 21% al tratarse de una construcción exclusiva de garajes.
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