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An individual has enquired whether the purchase of a plot with a building is subject to VAT and if it qualifies as a first delivery. The DGT indicates that, provided the seller is not a developer, the transaction is a second delivery that is both taxable and VAT-exempt, unless subrogation has occurred due to previous non-taxability.
Cuestión planteada Si la adquisición de dicha parcela está sujeta al Impuesto sobre el Valor Añadido y, en su cao, constituye una primera entrega.
La entrega de una edificación y sus terrenos accesorios no excede de 5.000 metros cuadrados se considera segunda entrega sujeta y exenta si el vendedor no es promotor. No obstante, si el transmitente se ha subrogado en la posición del anterior mediante una operación no sujeta según el artículo 7.1º, la transmisión podría mantener la consideración de primera entrega. La calificación depende de si el vendedor mantiene la condición de promotor por subrogación.
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