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An entity has requested a ruling regarding the VAT and ITPAJD (Transfer Tax) implications of acquiring social housing, garages, and storage rooms. The DGT clarifies that the transaction does not constitute a transfer of a business unit, but rather a supply of goods subject to VAT at reduced rates depending on the housing classification.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido de la operación objeto de consulta.
La transmisión de inmuebles no constituye una unidad económica autónoma si no se acompaña de una estructura organizativa de factores materiales y humanos. La entrega de viviendas de protección pública por su promotor tributará al 4% de IVA si cumple los parámetros de superficie, precio e ingresos. Los garajes y trasteros anexos tributarán al 10% de IVA si se transmiten conjuntamente y se encuentran en la misma parcela. En cuanto al ITPAJD, la operación tributará por transmisiones patrimoniales si el IVA es exento, o por actos jurídicos documentados si el IVA es aplicable.
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