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An individual wishes to purchase commercial premises from a financial institution and seeks clarification on VAT treatment. The DGT explains that the transaction may be exempt or subject to VAT through a waiver of exemption, depending on whether the buyer is a business owner or a professional.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tributación de la operación.
La entidad financiera es empresario y sus entregas están sujetas al IVA. Si el inmueble es una segunda o ulterior entrega de edificación, la operación está exenta, salvo que el transmitente renuncie a la exención si el adquirente tiene derecho a deducción. Si el adquirente es un empresario con derecho a deducción, se produce una inversión del sujeto pasivo. Si el adquirente es una persona física sin condición de empresario, la operación será sujeta y exenta sin posibilidad de renuncia.
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