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A taxpayer has requested clarification regarding the liability, exemption, and accrual of VAT in the sale of a previously leased premises. The DGT clarifies that the transaction is subject to the tax and that its exemption will depend on whether it is considered a first or second delivery of a building.
Cuestión planteada 1. Sujeción de la operación al Impuesto
La venta de la nave está sujeta a IVA por realizarse en el desarrollo de una actividad empresarial. Será una primera entrega (sujeta y no exenta) si la realiza el promotor, o una segunda entrega (sujeta y exenta) si no es el promotor o se cumplen los plazos de uso. En caso de renuncia a la exención, el adquirente será el sujeto pasivo por inversión de sujeto pasivo. El devengo se produce al poner el bien a disposición del adquirente, lo que mediante escritura pública equivale al otorgamiento de la misma.
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