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The inquirer asks about VAT liability, the applicable rate, and the deductibility of purchasing a premises for rental purposes. The DGT determines that the transaction is subject to the general rate of 21% as it constitutes the first delivery, and that the buyer may deduct the tax if they engage in property rental as an economic activity.
Cuestión planteada Sujeción al Impuesto y tipo impositivo aplicable a la compraventa, derecho a deducir en función del destino previsto y obligaciones del sujeto pasivo.
La compraventa de un local comercial constituye una primera entrega de edificación, por lo que está sujeta al IVA con el tipo general del 21%. El adquirente tendrá la consideración de empresario o profesional al realizar actividades de arrendamiento. Podrá deducir la cuota soportada siempre que el inmueble se destine a operaciones sujetas y no exentas, como el arrendamiento con actividad económica.
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