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A real estate company asks about VAT treatment on buying new homes and selling them to individuals or companies for tourist rental. The DGT clarifies that purchases are first deliveries subject to 10% VAT, and subsequent sales are second deliveries exempt, unless renounced.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la adquisición y, en su caso, posterior transmisión de las viviendas. Deducibilidad del Impuesto soportado en la adquisición de las viviendas. En su caso, régimen del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados aplicable a dichas transmisiones.
Las adquisiciones de viviendas nuevas por la empresa se consideran primeras entregas sujetas al 10% de IVA. Las transmisiones posteriores son segundas entregas exentas, salvo que el adquirente sea un sujeto pasivo con derecho a deducción y se acuerde la renuncia a la exención. En caso de renuncia, se aplicará la inversión del sujeto pasivo y el tipo reducido del 10%. La deducibilidad del IVA soportado dependerá de si las operaciones realizadas originan derecho a deducción o si se debe aplicar el régimen de sectores diferenciados.
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