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A SOCIMI has requested clarification on whether the reduced 4% VAT rate can be applied to the acquisition of residential properties. The Directorate General for Tax (DGT) has clarified that this is possible provided there is an objective intention to lease the properties under the special Corporate Tax regime.
Cuestión planteada Aplicación del tipo súper-reducido del 4 por ciento previsto en el artículo 91.Dos.1.6º de la Ley del Impuesto sobre el Valor Añadido en relación con ciertas adquisiciones de activos inmobiliarios de carácter residencial y, en su caso, pérdida del referido beneficio fiscal por el hecho de pasar a tributar por otro régimen distinto al de entidades dedicadas al arrendamiento de viviendas.
El tipo del 4% procede si la entidad adquirente tiene la intención, confirmada por elementos objetivos, de dedicar las viviendas al arrendamiento en el año siguiente y tener derecho a la bonificación del artículo 49 de la Ley 27/2014. Si la entidad cambia su régimen fiscal tras la compra, no habrá rectificación del tipo si las viviendas permanecen arrendadas (o ofrecidas para ello) durante al menos tres años. No obstante, si el cambio de régimen ocurre antes de finalizar el primer periodo impositivo tras optar por el régimen de arrendamiento, se deberá rectificar el tipo aplicado.
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