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An individual has enquired whether the acquisition of municipal parking spaces through a paid award is subject to VAT. The DGT explains that taxation will depend on whether the transaction is considered a first delivery of a building by a developer or a second exempt delivery.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la adquisición de dichas plazas por la consultante
Si el Ayuntamiento se subroga en la posición de promotor mediante una transmisión de negocio (art. 7.1 Ley 37/1992) y no se han cumplido los requisitos de exención, la entrega será una primera entrega sujeta a IVA al 21%. Si no se cumplen dichos requisitos de promotor o la edificación ha sido utilizada por más de dos años, será una segunda entrega exenta de IVA y sujeta a ITPAJD. Para que el Ayuntamiento sea promotor, la adquisición de la empresa municipal debe haber estado no sujeta al impuesto.
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