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A company has enquired whether the purchase of a building for renovation and its subsequent sale as dwellings is exempt from VAT, or if the tax paid on works can be deducted. The DGT clarifies that if the works qualify as a renovation, the sale will constitute a first supply subject to VAT, thereby allowing for the deduction of input tax.
Cuestión planteada Exención de la transmisión previa del edificio y posibilidad de renunciar a dicha exención, en su caso. Deducibilidad de las cuotas soportadas en los trabajos de reforma. Exención de la entrega posterior de las viviendas reformadas.
Si las obras cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y cuantitativos (coste superior al 25% del valor del edificio sin suelo), la entrega de la edificación rehabilitada será una primera entrega sujeta y no exenta de IVA. En este caso, las cuotas soportadas por las obras serán deducibles. Si no se cumplen dichos requisitos, las entregas serán segundas o ulteriores exentas, lo que impide la deducción de las cuotas soportadas.
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