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A professional enquires whether buying a new property for use as an office is exempt from VAT and what rate applies. The DGT clarifies that the first delivery from the developer is subject to VAT, and the 10% rate depends on the property's residential suitability, regardless of its future use.
Cuestión planteada 1.Aplicación de la exención prevista en el artículo 20.uno.22º de la Ley del Impuesto sobre el Valor Añadido.
La entrega de una vivienda nueva por parte de un promotor constituye una primera entrega sujeta a IVA. El tipo impositivo será del 10% si el inmueble es apto para su utilización como vivienda, lo cual se acredita con la cédula de habitabilidad o licencia de primera ocupación, siendo irrelevante el destino final como oficina o despacho. La deducción del IVA dependerá de que el bien se afecte a la actividad profesional, admitiéndose la afectación parcial si es un bien de inversión.
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