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The applicant inquires about the possibility of waiving the VAT exemption when selling second-hand premises. The DGT clarifies that if the transfer constitutes a second delivery of a building, the transaction is exempt; however, it is possible to waive this exemption provided certain conditions are satisfied.
Cuestión planteada Procedencia de renunciar a la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992.
La transmisión de un local está exenta si es una segunda entrega de edificación, lo cual ocurre si no es la primera entrega del promotor o si el inmueble ha sido utilizado ininterrumpidamente por más de dos años por su propietario o arrendatarios. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a la deducción por su actividad o por el destino previsible de los bienes. La renuncia debe comunicarse fehacientemente al adquirente de forma previa o simultánea a la entrega y justificarse con una declaración del adquirente.
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