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A taxpayer has requested clarification regarding VAT and Income Tax (IRPF) treatment following the sale of a farmhouse used partially for rural tourism and partially as a primary residence. The Directorate General for Taxes (DGT) clarifies that the portion used for economic activity may be subject to VAT, whereas the primary residence portion is exempt from VAT and qualifies for the reinvestment relief under Income Tax.
Cuestión planteada - Tributación en el Impuesto sobre el Valor Añadido de la venta posterior de la mencionada edificación.
Respecto al IVA, el particular adquiere la condición de empresario por la parte de la edificación que afecte a la actividad económica si puede acreditar su intención inicial. La transmisión de dicha parte estará sujeta a IVA, pudiendo aplicarse la exención de segundas entregas o la renuncia a la misma. La parte de la edificación destinada a vivienda habitual no está sujeta al IVA. En el IRPF, la ganancia de la parte afectada a la actividad se calcula por la diferencia entre el valor de transmisión y el valor contable, mientras que la parte de vivienda habitual permite la exención por reinversión si se cumplen los requisitos legales.
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