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An individual enquired whether purchasing a property from a developer, which had been rented to others for 10 years, was subject to VAT or Stamp Duty (ITP). The DGT clarifies that taxation depends on whether the transaction is classified as a first or second delivery of a building.
Cuestión planteada Sujeción de la transmisión descrita al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la vivienda se entrega por el promotor y no ha sido utilizada ininterrumpidamente por dos años por su propietario o arrendatarios (siempre que el adquirente no sea quien la usó), es una primera entrega sujeta a IVA. Si se han cumplido los plazos de uso por terceros, es una segunda entrega sujeta pero exenta de IVA, lo que desplaza la tributación al ITP. Si la operación está sujeta a IVA, no tributa por ITP.
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