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A company asks whether it can apply the passive investor's investment in the acquisition of a construction property. The DGT responds that delivery is subject to VAT and that passive investor investment only applies if specific guarantee execution requirements are met.
Cuestión planteada Posibilidad de aplicar la inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido.
La entrega de edificaciones en construcción está sujeta al IVA y no es exenta, aplicándose el tipo general del 21 por ciento. La inversión del sujeto pasivo solo será aplicable si la operación se enmarca en la ejecución de una garantía o la transmisión de inmuebles a cambio de la extinción de una deuda garantizada, siempre que el adquirente sea empresario o profesional y afecte el inmueble a su actividad.
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