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A company asked whether it could apply the passive subject investment when purchasing a residential property for a physical person's business activity. The DGT replied that if the seller is not an entrepreneur or professional, the delivery is not subject to VAT.
Cuestión planteada Se cuestiona si la entidad mercantil puede aplicar a dicha adquisición la inversión del sujeto pasivo regulada en el artículo 84.uno.2º letra e) de la Ley del Impuesto sobre el Valor Añadido.
Si el transmitente del inmueble no tiene la condición de empresario o profesional, la entrega del bien no está sujeta al Impuesto sobre el Valor Añadido. Al no ser una operación sujeta, no es posible aplicar la inversión del sujeto pasivo ni la renuncia a la exención.
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