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The inquirer asks whether the purchase of a property built by one company and sold by another entity is subject to VAT or Transfer Tax (ITP). The DGT determines that, as it is not a first delivery, the transaction is subject to and exempt from VAT.
Cuestión planteada Si por la compraventa de la referida vivienda procede el pago del Impuesto sobre el Valor Añadido o el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La entrega de la edificación por la entidad mercantil se considera una segunda entrega, al no cumplirse los requisitos de primera entrega. Por tanto, la operación está sujeta y exenta de IVA. En cuanto al ITP, la transmisión no estará sujeta a la modalidad de transmisiones patrimoniales onerosas si la operación está sujeta al IVA, salvo que la entrega de inmuebles goce de exención, en cuyo caso sí tributaría por ITP.
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