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A physical person who built a property for rental seeks to know whether donating it to their son is subject to VAT. The DGT responds that the transaction is subject to VAT as it constitutes the first delivery of construction by the promoter.
Cuestión planteada Si la entrega del local se encontrará sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La donación del local se considera una entrega de bienes sujeta al IVA por tratarse de una transmisión del patrimonio empresarial. Al ser la primera entrega de una edificación terminada por el promotor, y no haber sido utilizada por un plazo de dos años por el propietario o arrendatario (salvo que el adquirente sea quien la usó), la operación no está exenta. La base imponible será el valor normal de mercado si existe vinculación entre las partes.
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