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An entity inquired whether the sale of a building, where ownership was acquired partly through a non-taxable transaction and partly through an exempt second supply, would be classified as a first or second supply. The DGT ruled that each part must be analysed separately.
Cuestión planteada Si la venta de dicha edificación a un tercero está sujeta y exenta del Impuesto sobre el Valor Añadido.
No existe comunidad de bienes a efectos del IVA si los propietarios asumen el riesgo y ventura de forma individual. Por tanto, la transmisión del 55% adquirido por no sujeción se considera primera entrega sujeta si el transmitente era promotor, debido a la subrogación del adquirente. En cambio, la transmisión del 45% adquirido como segunda entrega exenta seguirá siendo una segunda entrega sujeta y exenta.
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