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A query was raised regarding whether the acquisition of a building via auction from a public entity, intended for demolition to allow for new construction, is subject to VAT. The DGT indicates that the transaction is subject to VAT if the transferor is a businessperson or professional acting in the course of their activity; however, the exemption for second-hand buildings cannot be applied as the property is intended for demolition.
Cuestión planteada Tratamiento de la operación en el ámbito del Impuesto sobre el Valor Añadido.
La transmisión del bien solo estará sujeta al IVA si la realiza un empresario o profesional en el ejercicio de su actividad empresarial o profesional. Si la operación está sujeta, no será aplicable la exención de las segundas y ulteriores entregas de edificaciones prevista en el artículo 20.Uno.22º de la Ley 37/1992, ya que esta no se aplica a entregas de edificaciones que sean objeto de demolición con carácter previo a una nueva promoción urbanística. En tal caso, la entrega estará sujeta al tipo impositivo general del 21 por ciento.
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