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A query was raised regarding the taxation following the dissolution of a joint ownership acting as a developer and the subsequent allocation of its assets to the co-owners. The DGT determines that such an allocation constitutes a supply of goods subject to VAT if the joint ownership operates as a business entity with the joint assumption of risk.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido.
Si la comunidad de bienes asume conjuntamente el riesgo y ventura de la actividad urbanizadora o promotora, tiene la condición de empresario y la adjudicación de inmuebles a los comuneros es una entrega de bienes sujeta a IVA. La operación puede estar exenta según la naturaleza del activo, permitiéndose la renuncia a la exención si el adquirente es sujeto pasivo con derecho a deducción. En ese caso, se aplicaría la inversión del sujeto pasivo para los comuneros que sean empresarios. Por otro lado, destinar viviendas del sector promoción al sector arrendamiento constituye un autoconsumo de bienes sujeto a impuesto.
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