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A municipal company has requested clarification regarding VAT deductibility when acquiring social housing for sale or rent-to-buy purposes. The Directorate General for Taxes (DGT) clarifies that rent-to-buy agreements do not exhaust the first delivery of the property and that deductibility will depend on the application of the pro-rata rule or differentiated sectors.
Cuestión planteada Deducibilidad del IVA soportado en la compra de las nuevas viviendas.
Los arrendamientos con opción de compra no agotan la primera entrega de la vivienda, por lo que la entrega por el promotor siempre se considera primera entrega. La adquisición de viviendas para este fin es una operación sujeta y no exenta. El derecho a la deducción del IVA soportado dependerá de si se aplican sectores diferenciados o la regla de prorrata (general o especial) según el destino de los bienes.
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