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A developer who has ceased activity asks whether the sale of unfinished dwellings is subject to VAT or Transfer Tax. The DGT rules that if the transfer occurs after the effective cessation of activity, it is not subject to VAT; however, if the status of entrepreneur is maintained, the delivery of works under construction is subject to VAT and cannot benefit from the second delivery exemption.
Cuestión planteada Sujeción de la transmisión de las viviendas inacabadas al Impuesto sobre el Valor Añadido. Tipo impositivo aplicable.
La entrega de una edificación en construcción o no terminada está sujeta y no exenta de IVA cuando se realiza por empresarios en su actividad. Para aplicar el tipo reducido del 10%, las viviendas deben disponer de cédula de habitabilidad o licencia de primera ocupación y ser objetivamente aptas para su uso como vivienda. Si no se cumplen estos requisitos de habitabilidad, se aplicará el tipo general del 21%.
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