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V0004-18 6 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Transfer of rights to a property under construction by an individual is exempt from VAT but subject to ITP

An individual building a house for personal use decides to sell it to a third party before construction is completed. The DGT rules that the transaction is not subject to VAT as it is not carried out by a business or professional, but it is subject to Stamp Duty (ITP).

The question raised

Cuestión planteada Impuesto o impuestos que gravan la referida transmisión e importe de los mismos.

The DGT's ruling

La cesión de derechos de compraventa por parte de un particular que no tiene la condición de empresario o profesional no está sujeta al IVA. No obstante, dicha transmisión queda sujeta a la modalidad de Transmisiones Patrimoniales Onerosas del ITP y AJD. El tipo de gravamen aplicable será el establecido por la Comunidad Autónoma correspondiente.

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