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V0441-22 7 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · segunda entrega de edificaciones

Transmissions of buildings not carried out by promoter are subject to and exempt from VAT

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.

The question raised

Exemption of the described transfers from Value Added Tax. Taxable person of the operations, origin of the reverse charge mechanism.

The DGT's ruling

Deliveries of buildings that are not the first delivery made by the developer are considered second transfers, which are subject to and exempt from VAT. The taxable person may waive this exemption if the acquirer is a businessperson or professional entitled to deduction. In the event of a waiver, the reverse charge mechanism shall apply in accordance with current regulations.

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