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A homeowners' association has requested clarification regarding the application of VAT on the purchase of a parking space from a company. The DGT has determined that the transaction is subject to the tax but qualifies for an exemption as it constitutes a second delivery of a building.
Cuestión planteada El consultante desea conocer la sujeción al Impuesto sobre el Valor Añadido de la operación objeto de consulta.
La entrega de una plaza de garaje realizada por un empresario o profesional está sujeta al IVA. No obstante, al tratarse de una segunda o ulterior entrega de edificación tras su construcción, la operación está exenta según la Ley del IVA. Dado que la comunidad de propietarios no actúa como empresario ni afectará el bien a una actividad empresarial, no procede la renuncia a la exención.
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