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A business owner enquired whether purchasing a property directly from a real estate developer could be exempt from VAT. The DGT ruled that, as it constitutes the first delivery of a completed building, the transaction is subject to the tax.
Cuestión planteada Si resultaría aplicable a dicha transmisión la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.22º de la Ley 37/1992 y la renuncia prevista en el artículo 20.Dos de dicha Ley.
La transmisión de un inmueble por parte de una entidad dedicada a la promoción inmobiliaria constituye una operación sujeta al IVA. Para que sea una primera entrega sujeta y no exenta, debe ser realizada por el promotor, sobre una edificación terminada y sin que haya habido una utilización ininterrumpida por un plazo igual o superior a dos años por parte del propietario o titulares de derechos reales. Al cumplirse estos requisitos, no es aplicable la exención del artículo 20.Uno.22º ni la renuncia prevista en el artículo 20.Dos de la Ley 37/1992.
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