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A company asks whether the investment of the passive party applies to an industrial building acquired through a bankruptcy auction. The DGT explains that if the delivery is an exempt second transfer, the exemption can be waived to apply the investment of the passive party.
Cuestión planteada Aplicabilidad de la inversión del sujeto pasivo conforme a la Ley del Impuesto sobre el Valor Añadido.
Si la transmisión de la edificación es una segunda o ulterior entrega exenta, el sujeto pasivo puede renunciar a dicha exención. Para ello, el adquirente debe ser un sujeto pasivo con derecho a la deducción del impuesto. En este caso, se aplicará la regla de inversión del sujeto pasivo prevista en la Ley del IVA para entregas exentas tras renuncia.
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