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A real estate developer that has filed for tax deregistration has enquired whether the sale of a property it constructed is subject to VAT or to Transfer Tax (ITP/AJD). The DGT rules that the transaction is subject to VAT if the company maintains its status as a taxable person until its assets are liquidated, and further analyses the potential exemption regarding second-hand sales.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La condición de empresario no se pierde por el mero cese de actividad o la baja en el censo si no se ha liquidado el patrimonio. La venta estará sujeta al IVA si la vivienda forma parte del patrimonio empresarial. Si la vivienda fue utilizada ininterrumpidamente por el propietario durante más de dos años antes de la venta, la operación se considera segunda entrega, estando sujeta y exenta de IVA. No procede la regularización de deducciones por haber transcurrido el periodo de regularización legal.
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