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A professional inquires whether the sale of commercial premises is subject to VAT after having deregistered the rental activity from the census. The DGT rules that liability depends on whether the property remains tied to a business activity and whether the transferor maintains their status as a businessperson or professional.
Cuestión planteada Tributación de la transmisión del inmueble a efectos del Impuesto sobre el Valor Añadido.
La entrega de un inmueble está sujeta a IVA si el transmitente es empresario o profesional y el bien forma parte de su patrimonio empresarial. El cese de la actividad o la baja en el censo no eliminan automáticamente la condición de sujeto pasivo si el inmueble sigue afecto a la actividad. Si se trata de una segunda entrega de edificación, la operación puede estar exenta, pero el transmitente puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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