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An individual acquired a parking space at auction and paid both VAT and ITP. The DGT clarifies that if the transfer constitutes a second delivery of a building, it is subject to but exempt from VAT, which necessitates taxation via ITP.
Cuestión planteada Si la compra del garaje está sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales.
Si la transmisión de un inmueble es realizada por un empresario y constituye una segunda entrega de edificación, la operación está sujeta pero exenta de IVA. En este caso, al gozar de exención en el IVA, la transmisión de bienes inmuebles sí queda sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD. Por tanto, la consultante debió tributar por el ITP.
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