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A company has requested clarification on the VAT rate applicable to the purchase of four new-build single-family homes from Sareb that lack a first occupation licence. The DGT explains that the transaction may be exempt if it constitutes a second or subsequent delivery; however, if VAT is applicable, the rate will depend on whether the property is deemed fit for residential use.
Cuestión planteada Tipo impositivo aplicable a la entrega de dichas viviendas a efectos del Impuesto sobre el Valor Añadido.
Si la entrega de la edificación es una segunda o ulterior entrega de una edificación terminada, estará exenta de IVA salvo los supuestos de exclusión legales. Si la operación no está exenta, se aplicará el tipo reducido del 10% solo si el inmueble dispone de cédula de habitabilidad o licencia de primera ocupación legalmente expedida y es objetivamente susceptible de ser usado como vivienda. De lo contrario, se aplicará el tipo general del 21%.
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