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A taxpayer has enquired whether the purchase of a dwelling, resulting from the renovation of a commercial premises leased for more than two years, is subject to VAT. The DGT has ruled that if uninterrupted use for more than two years is proven, the transaction is considered a second supply and is both subject to and exempt from VAT.
Cuestión planteada Sujeción y, en su caso, exención de la operación del Impuesto sobre el Valor Añadido
La venta de una edificación por una promotora está sujeta al IVA. No obstante, si el inmueble ha sido utilizado ininterrumpidamente por su propietario o arrendatarios durante un plazo igual o superior a dos años, la entrega posterior a terceros distintos de quienes lo utilizaron se considera una segunda entrega. En ese caso, la operación estará sujeta y exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992.
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