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An real estate company asks whether VAT applies to the sale of a commercial property. The DGT states that the transaction is subject to VAT, but could be exempt if it constitutes a second or subsequent construction delivery, allowing a waiver of that exemption.
Cuestión planteada Cuestiona la sujeción y posible exención de la operación al Impuesto sobre el Valor Añadido, así como la deducibilidad, en su caso, del mismo Impuesto soportado.
La entrega del local está sujeta al IVA por realizarla un empresario en su actividad. No obstante, al ser una edificación, puede aplicarse la exención de las segundas y ulteriores entregas de edificaciones. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción, aplicando la inversión del sujeto pasivo. La deducibilidad del IVA soportado dependerá de que el inmueble se utilice en operaciones que originen derecho a la deducción.
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