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Co-owners, through a community of property, sell a property intended for storage unit rentals. The DGT determines that the operation is not an autonomous economic unit, thus the property sale constitutes an exempt transfer allowing the waiver of VAT if the buyer has the right to deduction.
Cuestión planteada Si la transmisión objeto de consulta resulta sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La transmisión no constituye una unidad económica autónoma al no incluir factores humanos ni marca, por lo que es una mera cesión de bienes sujeta a IVA. La entrega del inmueble es una segunda entrega de edificación, la cual está exenta según el artículo 20.Uno.22º. No obstante, si el adquirente es un empresario con derecho a la deducción, la comunidad de bienes puede renunciar a la exención. En caso de renuncia, el adquirente será el sujeto pasivo de la operación.
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