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The consultant asks whether the passive taxpayer can apply investment to purchasing a new residential property from a developer to rent out as an office. The DGT responds that the transaction is subject to VAT, and the tax rate will be the reduced 10% if the property is suitable for housing, regardless of its intended use.
Cuestión planteada El consultante cuestiona la posibilidad de aplicar el mecanismo de inversión del sujeto pasivo previsto en la Ley del Impuesto sobre el Valor Añadido en la operación de adquisición descrita.
La entrega de una edificación por parte de un promotor es la primera entrega y está sujeta a IVA. El tipo impositivo aplicable será el 10% si el inmueble es apto para su utilización como vivienda, lo cual se determina por la existencia de cédula de habitabilidad o licencia de primera ocupación. Este criterio es independiente del destino que el adquirente dé al inmueble, como el arrendamiento de oficinas.
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