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A company has requested clarification on whether selling a penthouse after renovation constitutes a first or second delivery of a building. The DGT explains that the VAT exemption depends on whether the works meet the qualitative and quantitative requirements for rehabilitation.
Cuestión planteada Calificación de la venta de estas viviendas de primera o segunda entrega.
Para que la entrega sea una segunda entrega exenta, las obras deben ser de rehabilitación, cumpliendo un requisito cualitativo (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y uno cuantitativo (coste superior al 25% del valor del inmueble sin el suelo). Si se consideran rehabilitación, tanto la adquisición como la entrega posterior estarán sujetas y no exentas. Si no cumplen dichos requisitos, la adquisición y la venta estarán sujetas pero exentas.
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