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A taxpayer has enquired whether the sale of business premises that could not be leased is subject to VAT. The DGT rules that the transaction will be subject to VAT if the premises are used for business activities and the exemption on the second supply of buildings is waived.
Cuestión planteada
La transmisión de un local de negocio es una entrega de bienes sujeta a IVA si el inmueble está afecto a la actividad empresarial y forma parte del patrimonio profesional. Si se trata de una segunda o ulterior entrega de edificación, la operación está exenta, salvo que el transmitente renuncie a dicha exención. Para renunciar, el adquirente debe ser un sujeto pasivo con derecho a la deducción y la renuncia debe comunicarse fehacientemente. En este caso, se aplicaría la inversión del sujeto pasivo.
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