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A housing rental company asks whether the transfer of its development is exempt from VAT and whether the 4% rate applied in the purchase can be corrected. The DGT confirms the transfer is exempt as a second delivery of buildings, but allows renunciation of this exemption if the buyer is a business with deduction rights.
Cuestión planteada Si la transmisión de la promoción realizada por la entidad consultante se encontraría exenta del Impuesto sobre el Valor Añadido y, en su caso, posibilidad de renunciar a la misma. Rectificación del tipo del 4 por ciento devengado en la adquisición del inmueble por la consultante. Rectificación de las deducciones no practicadas por la consultante en la adquisición de la promoción al modificarse su destino de forma sobrevenida.
La transmisión de la promoción constituye una segunda entrega de edificaciones exenta, aunque es posible renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a la deducción. Respecto al tipo del 4%, su aplicación requiere que la entidad cumpla el régimen especial de arrendamiento y que las rentas tengan la bonificación correspondiente, requisitos que no se cumplirían si se transmite el inmueble antes de los tres años. Finalmente, al cambiar el destino previsto por la transmisión, se debe realizar una regularización única de las deducciones por el tiempo que reste del periodo de regularización.
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