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A query was raised regarding whether the sale of a property built in 1991 by a development company is subject to VAT or exempt. The DGT ruled that the transaction may qualify as a second exempt delivery if the developer has used the property uninterruptedly for at least two years.
Cuestión planteada 1.- Aplicación de la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992.
Para que la entrega de una edificación terminada sea considerada primera entrega (sujeta a IVA), debe realizarla el promotor y no haber sido utilizada ininterrumpidamente por su propietario o titulares de derechos reales durante dos años o más. Si la promotora ha utilizado la vivienda por un periodo igual o superior a dos años sin contrato de arrendamiento con opción de compra, la transmisión será una segunda entrega y estará exenta de IVA. La acreditación del uso ininterrumpido es una cuestión de hecho que debe probarse según la normativa vigente.
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