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A community of property inquired whether it could deduct VAT on real estate agency services when selling its leased premises. The DGT ruled that taxable person status is maintained during the winding up of an activity, allowing for deductions provided legal requirements are met.
Cuestión planteada Deducibilidad de la cuota del Impuesto sobre el Valor Añadido soportada por los servicios prestados por una agencia inmobiliaria interviniente en la transmisión aun cuando la comunidad de bienes consultante no es propietaria de ningún otro inmueble en alquiler.
La condición de sujeto pasivo no se pierde por el cese de la actividad mientras se lleve a cabo la liquidación del patrimonio o la enajenación de los bienes afectos. Por tanto, es posible deducir el IVA de los gastos directamente relacionados con dicha liquidación, como los servicios de una agencia inmobiliaria, siempre que se cumplan los requisitos de deducibilidad y no exista intención fraudulenta. La deducción es viable si los bienes o servicios se utilizan en operaciones sujetas y no exentas, como el arrendamiento de locales de negocio.
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