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A company has requested a ruling regarding the VAT liability and applicable rate for the sale of garages following the renovation of a commercial premises. The DGT indicates that the rate will depend on whether the works are classified as renovation and whether the parking spaces are sold in conjunction with dwellings.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las transmisiones de garajes cerrados e independientes a terceros por parte de la entidad consultante y, en su caso, el tipo impositivo aplicable.
Si las obras de adecuación cumplen los requisitos de rehabilitación, la venta será primera entrega sujeta al IVA. Si no se consideran rehabilitación, la venta será segunda entrega exenta, salvo que se renuncie a la exención si el adquirente tiene derecho a deducción. En cualquier caso, si las plazas de garaje se venden sin acompañar a una vivienda, el tipo aplicable es el general del 21%.
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