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A perfumery company has enquired whether the purchase of premises from a bank is subject to VAT or if the exemption for second deliveries applies. The DGT has determined that the transaction is exempt as a second delivery, unless the exemption is waived.
Cuestión planteada - Sujeción al Impuesto sobre el Valor Añadido y, en su caso, aplicación de la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992.
La venta del local está sujeta a IVA por ser realizada por un empresario, pero está exenta por ser una segunda entrega de edificación. Para que sea primera entrega debe ser realizada por el promotor y cumplir requisitos de construcción y uso. No obstante, si el adquirente es sujeto pasivo con derecho a deducción, se puede renunciar a la exención para que la operación sea sujeta y no exenta.
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