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An individual has enquired whether the award of four storage units in a judicial auction is subject to VAT. The DGT has ruled that, as the transferring entity is a property developer and this constitutes a first supply, the transaction is subject to VAT at the standard rate.
Cuestión planteada Si la operación está sujeta al Impuesto sobre el Valor Añadido.
La transmisión de bienes por resolución judicial se considera entrega de bienes. Si el transmitente es empresario o profesional y el inmueble está afecto a su actividad, la operación está sujeta al IVA. Al tratarse de una primera entrega de edificaciones por parte del promotor, no aplica la exención del artículo 20.Uno.22º, debiendo aplicarse el tipo general del 21%.
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