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A real estate developer has requested clarification on whether the allocation of developable land to its partners during the company's dissolution is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that the status of taxable person is maintained throughout the liquidation process and that such an allocation constitutes a transaction subject to tax.
Cuestión planteada Sujeción al Impuesto de la operación de disolución.
La condición de sujeto pasivo se mantiene hasta que se produzca el cese efectivo de la actividad, lo cual no ocurre mientras se lleve a cabo la liquidación del patrimonio o la enajenación de bienes afectos. Por tanto, la adjudicación de un terreno a los socios con ocasión de la liquidación y disolución de la entidad es una entrega de bienes sujeta al IVA. No se puede determinar si aplica la exención de terrenos no edificables al no conocerse la naturaleza exacta del terreno, solo que es urbanizable.
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