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An entity acquiring the status of a developer for a cooperative asks whether its future housing sales will constitute a first or second VAT delivery. The DGT rules that the classification depends on whether the dwellings are considered completed buildings at the time of the initial transfer.
Cuestión planteada Consideración como primera o segunda entrega de la transmisión de las viviendas que pueda hacer, en un momento posterior, la consultante a un tercero.
Para que una entrega sea considerada primera entrega y las posteriores estén exentas de IVA, la edificación debe estar terminada. La terminación se acredita generalmente con el certificado final de obra, confirmando que la edificación está en condiciones de ser utilizada para su destino previsto. Si la transmisión inicial ocurre con viviendas no terminadas, las ventas posteriores estarán sujetas a IVA y no exentas.
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