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The consultant asks about VAT treatment in the purchase of a premises from a company in liquidation and its subsequent partial transfer. The DGT determines that, since the promoter is not involved, the delivery constitutes a second transmission subject to and exempt from VAT, allowing the waiver of exemption under certain conditions.
Cuestión planteada Exención de las transmisiones descritas al Impuesto sobre el Valor Añadido. Sujeto pasivo de las operaciones, procedencia de la inversión del sujeto pasivo.
La entrega de un inmueble por una sociedad en concurso que no fue su promotor constituye una segunda entrega de edificaciones, por lo que está sujeta y exenta de IVA. El adquirente puede ser sujeto pasivo mediante la inversión del sujeto pasivo si el transmitente renuncia a la exención y el adquirente es empresario con derecho a deducción. Esta renuncia debe comunicarse fehacientemente al adquirente con carácter previo o simultáneo a la entrega.
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