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An real estate developer inquires about VAT applicability on the transfer of finished promotions to leasing subsidiaries. The DGT confirms that such deliveries are VAT liable and that the reduced rate of 4% applies if the requirements of the Corporate Income Tax Law are met.
Cuestión planteada 1. Sujeción por la venta de promociones terminadas por la consultante o las filiales promotoras a las filiales arrendadoras.
Las entregas de edificaciones cuya construcción esté terminada (acreditada por certificado final de obra) constituyen una primera entrega sujeta al IVA. Si existe vinculación entre las partes y el destinatario tiene derecho a deducción limitado, la base imponible será el valor normal de mercado. El tipo del 4% se aplica si la adquirente cumple los requisitos del régimen especial de arrendamiento de viviendas. Las entregas de edificaciones en construcción no gozan de la exención de segundas entregas y tributan al tipo general.
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