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An individual has enquired whether the purchase of a commercial premises from a developer is subject to VAT or constitutes a first supply. The DGT clarifies that if the developer has used the property uninterruptedly for at least two years, the transaction is considered a second supply and is exempt from VAT.
Cuestión planteada Base imponible del Impuesto sobre el Valor Añadido de la referida entrega.
Para que la entrega de una edificación terminada sea considerada primera entrega y esté sujeta a IVA, debe ser realizada por el promotor y no haber sido utilizada ininterrumpidamente por su propietario o titulares de derechos reales durante un plazo igual o superior a dos años. Si se cumple este periodo de uso por parte del promotor, la operación se califica como segunda entrega y queda exenta de IVA. La base imponible será el importe total de la contraprestación pactada.
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