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A real estate company has requested clarification on whether the sale of storage units created following the renovation of a commercial premises is subject to VAT or exempt. The DGT indicates that taxation depends on whether the works meet the legal requirements to be classified as rehabilitation.
Cuestión planteada Tributación de la transmisión de los trasteros a efectos del Impuesto sobre el Valor Añadido.
Si las obras cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales o análogos) y cuantitativos (coste superior al 25% del valor del inmueble sin suelo), la venta será una primera entrega sujeta a IVA. Si no se consideran rehabilitación, la transmisión será una segunda o ulterior entrega exenta de IVA. La calificación de las obras es una cuestión de hecho que debe probar el interesado.
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