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An individual has enquired whether purchasing a property previously used for holiday rentals is exempt from VAT. The DGT has ruled that, if there has not been continuous use by tenants for a period of two years, the transaction constitutes a first supply subject to VAT. A 10% rate applies if the property is suitable for residential use, whereas a 21% rate applies otherwise.
Cuestión planteada Tratamiento de la transmisión del inmueble a efectos del Impuesto sobre el Valor Añadido.
La transmisión de una edificación por parte de un promotor se considera primera entrega y está sujeta a IVA si no ha existido una utilización ininterrumpida del inmueble por un plazo igual o superior a dos años por parte de sus ocupantes. El tipo impositivo será el reducido del 10% si la vivienda dispone de cédula de habitabilidad o licencia de primera ocupación y es objetivamente susceptible de ser utilizada como vivienda; de lo contrario, se aplicará el tipo general del 21%.
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