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A company asked whether it could renounce VAT exemption when buying already leased commercial premises. The DGT explains that, as the buyer is a business entity entitled to deduction, renunciation allows the application of the passive investor's investment.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si hubiera resultado aplicable la renuncia a la exención del Impuesto sobre el Valor Añadido conforme al artículo 20, apartado Dos, de la Ley 37/1992.
La venta de un inmueble afecto a la actividad de alquiler de locales constituye una entrega de bienes sujeta a IVA. Si el adquirente es un empresario o profesional con derecho a la deducción por el destino del bien, se puede renunciar a la exención del artículo 20.Uno.22.º. En caso de renuncia, se aplica la inversión del sujeto pasivo y el adquirente debe liquidar el impuesto. El tipo aplicable sería el general del 21 por ciento.
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