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A property developer and lessee has requested clarification on whether the sale of a building leased for more than two years is subject to VAT or ITPAJD. The DGT has determined that, as the property has been used for leasing for over two years, it constitutes a second supply exempt from VAT, thereby making it subject to ITPAJD.
Cuestión planteada 1. Sujeción de la referida transmisión al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si un inmueble ha sido utilizado ininterrumpidamente para arrendamiento por un plazo igual o superior a dos años por el propietario o titulares de derechos reales, la transmisión posterior se considera una segunda entrega de edificaciones. Esta operación está sujeta y exenta de IVA, pero al ser una entrega exenta, queda sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD. Además, el inmueble destinado al arrendamiento se considera bien de inversión, por lo que su transmisión no computa en el cálculo de la prorrata de deducción.
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