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A taxpayer inquired about the taxation of a single-family house under construction, acquired following a seizure. The DGT ruled that, as the property is not completed, the exemption for subsequent deliveries does not apply, and it must be taxed at the standard rate.
Cuestión planteada Tributación de la adquisición de la vivienda en construcción que va a efectuar el consultante.
Las entregas de una edificación en construcción o no terminada están sujetas y no exentas de IVA cuando las realiza un empresario o profesional. Para aplicar la exención de segundas entregas, es requisito esencial que la edificación esté terminada. En el caso de viviendas, la construcción se considera terminada cuando es objetivamente apta para su uso y cuenta con la cédula de habitabilidad. Por tanto, las edificaciones en construcción tributan al tipo general del 21%.
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