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A sole shareholder of a real estate developer ceasing activity has enquired whether the allocation of a property upon company dissolution is subject to VAT. The DGT ruled that the transaction constitutes a supply of goods subject to tax, although it may be exempt as a second supply of a building.
Cuestión planteada Sujeción y, en su caso, exención de la referida adjudicación al Impuesto sobre el Valor Añadido, y la regularización de deducciones de bienes de inversión.
La adjudicación de inmuebles al socio en caso de disolución se considera entrega de bienes sujeta al IVA. No aplica la no sujeción por transmisión de unidad económica porque la vivienda por sí sola no constituye una estructura organizativa autónoma. La operación podría estar exenta si se considera segunda o ulterior entrega de edificación, salvo que se haya producido un autoconsumo previo que cambie su naturaleza. Si la vivienda es un bien de inversión, se deberá realizar la regularización única de las deducciones según la normativa vigente.
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