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An individual enquired whether purchasing a property from a credit institution was subject to VAT as a first delivery. The DGT ruled that, as the seller is not a developer, it constitutes a second delivery exempt from VAT.
Cuestión planteada Si la adquisición de dicha vivienda está sujeta al Impuesto sobre el Valor Añadido en concepto de primera entrega.
La entrega de una edificación por un empresario o profesional que no tiene la condición de promotor se considera una segunda entrega. Por tanto, la operación está sujeta y exenta de IVA. No obstante, la entidad podría realizar una primera entrega si se hubiera subrogado en la condición de promotor del transmitente anterior mediante una operación de no sujeción según el artículo 7.1.
What is published here, applied to a company or a specific case. The first meeting is free.
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