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An autonomous body has requested a ruling regarding the VAT liability on the sale of commercial premises that have been leased for more than two years. The DGT has determined that, as it constitutes a subsequent delivery, the transaction is exempt from VAT, although the option to waive such exemption exists.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la entrega del local. Sujeto pasivo en dicha transmisión.
La entrega de un local que ha sido utilizado ininterrumpidamente por arrendatarios durante un plazo igual o superior a dos años se considera una segunda o ulterior entrega de edificación. Por tanto, la operación está sujeta pero exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. El sujeto pasivo puede renunciar a esta exención si el adquirente es un empresario o profesional con derecho a deducción. En caso de renuncia, se aplicará la regla de inversión del sujeto pasivo.
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