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A housing cooperative has requested clarification on whether the final allocation of housing is exempt from VAT after being leased uninterruptedly to non-member third parties for more than two years. The DGT has ruled that if the tenants were different from the final allocatees and the period exceeded two years, the transaction is subject to VAT but exempt.
Cuestión planteada 1º.- Si resulta de aplicación la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992 a la entrega de las viviendas que han estado arrendadas, con carácter previo a su adjudicación definitiva, de forma ininterrumpida durante más de dos años a terceros no socios de la cooperativa y si, en este caso, quedarían sujetas únicamente a la modalidad de Actos Jurídicos Documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La adjudicación definitiva de viviendas constituye una entrega de bienes sujeta pero exenta de IVA si los arrendatarios previos han sido sujetos distintos a los adjudicatarios y el tiempo de arrendamiento ha excedido los dos años. Si los contratos previos fueran de arrendamiento-venta o asimilados, el devengo se produciría al inicio de dichos arrendamientos. Respecto al Impuesto sobre Transmisiones Patrimoniales, no se puede contestar al no haber sido formulada por el obligado tributario.
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