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An individual acquired a parking space at auction and paid VAT, but was subsequently required to settle ITP. The DGT clarifies that if the transfer is a transaction subject to but exempt from VAT, it must be taxed under 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 empresarios y constituye una operación sujeta pero exenta de IVA, la operación estará sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP. En el caso concreto, al ser la transmisión de la plaza de garaje una operación sujeta pero exenta de IVA, la consultante debió tributar por el ITP.
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