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A construction company sought clarification on whether the sale of residential properties acquired from a developer constitutes a first or second delivery of buildings. The DGT ruled that, as the initial purchase represents the first delivery, the subsequent sales by the company will be treated as subject and exempt operations.
Cuestión planteada Si la entrega de estos inmuebles constituye una primera o segunda entrega de edificaciones y su tributación en el Impuesto sobre el Valor Añadido.
La adquisición de viviendas por parte de una empresa al promotor constituye la primera entrega, la cual está sujeta y no exenta. Por tanto, las transmisiones posteriores realizadas por la consultante se consideran segundas o ulteriores entregas de edificaciones, las cuales están sujetas y exentas de IVA según el artículo 20.Uno.22º de la Ley 37/1992. No obstante, esta exención no se aplicará si las viviendas han sido objeto de obras de rehabilitación bajo los términos del apartado B del mismo artículo.
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