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A consulting entity asks whether, in a rural and urban property transfer made as payment where the IVA exemption is waived, the liable party is subject to the investment rule. The DGT responds that, by waiving the exemption under articles 20.1.20 and 22, the buyer becomes the liable party under article 84.1.2.e).
Cuestión planteada Aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e), segundo guion de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
Si se renuncia a la exención de las entregas de terrenos rústicos no edificables o de segundas entregas de edificaciones, el sujeto pasivo de la operación será el adquirente. Este supuesto de inversión por renuncia a la exención tiene aplicación preferente sobre el supuesto de entrega en ejecución de una garantía. El adquirente debe ser un sujeto pasivo que actúe en el ejercicio de sus actividades empresariales o profesionales con derecho a deducción.
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