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A property owner who built a building and has rented it out asks whether the sale of units following horizontal division is subject to VAT or ITP. The DGT determines the transaction is VAT-exempt as it constitutes a second delivery and does not address ITP as no tax declaration has been filed by the taxpayer.
Cuestión planteada Si la transmisión del inmueble está sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados.
El consultante tiene la condición de empresario por la explotación de bienes inmuebles. La entrega de las viviendas se considerará segunda entrega y estará exenta de IVA si el adquirente es distinto de los arrendatarios, dado que el inmueble ha sido utilizado ininterrumpidamente por su propietario mediante arrendamiento por más de dos años. Respecto al ITP, no se puede contestar la consulta por no haber sido planteada por el adquirente, que es el sujeto pasivo.
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