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A query was raised regarding whether the purchase of an urban dwelling from a company, where the property is tied to its economic activity, is subject to VAT or Transfer Tax (ITP). The DGT has determined that, as it constitutes a second delivery of a building, the transaction is exempt from VAT and is therefore subject to Transfer Tax.
Cuestión planteada Se cuestiona si resulta aplicable a la citada compraventa el Impuesto sobre el Valor Añadido o el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Y, en caso de resultar aplicable el Impuesto sobre el Valor añadido, qué tipo impositivo sería de aplicación.
Si el inmueble forma parte del patrimonio empresarial de la sociedad, su entrega está sujeta al IVA. No obstante, las segundas y ulteriores entregas de edificaciones tras su construcción o rehabilitación están exentas de este impuesto. Al no caber la renuncia a la exención por parte de los adquirentes (quienes no son empresarios ni realizarán actividades con derecho a deducción), la transmisión queda sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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