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A real estate company has enquired whether the sale of a mooring berth is subject to VAT and if it can waive the exemption. The DGT has determined that mooring points constitute buildings and that the sale is an exempt second delivery, with no possibility of waiving the exemption since the buyer is an individual.
Cuestión planteada Sujeción de la operación al Impuesto y posible exención de la misma. Posibilidad de renunciar a la exención, en su caso.
Los puntos de amarre en pantalanes se consideran edificaciones al ser construcciones permanentes para una actividad autónoma. La venta de una plaza de amarre por una mercantil es una operación sujeta a IVA que, al no realizarla el promotor, constituye una segunda entrega de edificaciones sujeta y exenta. No procede la renuncia a la exención porque el adquirente es una persona física sin condición de empresario o profesional.
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