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A developer sought clarification on whether the sale of properties built in 2004, following a period of inactivity, was subject to or exempt from VAT. The DGT ruled that the company retains its status as a taxable person as long as its assets are not liquidated, and that the sale of said properties constitutes a first supply subject to the tax.
Cuestión planteada Si la venta de los inmuebles consultados estará sujeta y en su caso exenta del Impuesto sobre el Valor Añadido.
La condición de sujeto pasivo se mantiene hasta que se produzca el cese efectivo de la actividad y la liquidación del patrimonio empresarial. La entrega de edificaciones terminadas por parte de un promotor se considera primera entrega, por lo que no aplica la exención de segundas y ulteriores entregas. En este caso, al ser inmuebles terminados y no haber sido utilizados, la transmisión está sujeta al IVA.
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