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An individual has enquired whether the purchase of a garage from a company is subject to VAT or ITPAJD. The DGT has determined that, as it constitutes a second VAT-exempt delivery, the transaction is subject to ITPAJD on onerous property transfers.
Cuestión planteada Si dicha entrega se encontraría sujeta al Impuesto sobre el Valor Añadido o a la modalidad de "transmisiones patrimoniales onerosas" del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Si la entrega se encontraría en todo caso sujeta a la modalidad de "actos jurídicos documentados" del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de la plaza de garaje se considera una segunda o ulterior entrega, por lo que está sujeta pero exenta de IVA. Al tratarse de una operación exenta de IVA, se aplica la modalidad de transmisiones patrimoniales onerosas del ITPAJD según el artículo 7.5 del TRLITPAJD. Al estar sujeta a esta modalidad, no procede la tributación por actos jurídicos documentados.
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