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A company requested a ruling regarding the VAT treatment on the acquisition of a partially demolished building intended for demolition and subsequent development. The DGT has determined that the transaction is subject to VAT because the property is being transferred for the purpose of demolition.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de la referida operación.
La transmisión de un inmueble por parte de una comunidad de bienes que realiza actividad de arrendamiento está sujeta a IVA al ser esta una actividad empresarial. La exención de las entregas de edificaciones no se aplica cuando estas son objeto de demolición con carácter previo a una nueva promoción urbanística. Por tanto, la operación tributará al tipo general del 21 por ciento y la comunidad de bienes será el sujeto pasivo.
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