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A developer has enquired whether the 4% rate can be applied when transferring dwellings to a new entity dedicated to leasing. The DGT has ruled that this rate shall apply provided that the intention to comply with the requirements of the special housing lease regime is proven.
Cuestión planteada Si resulta de aplicación el tipo impositivo del 4 por ciento previsto en el artículo 91.Dos.1.6º de la Ley 37/1992 a dichas entregas. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por las entidades promotoras en la adquisición, promoción y construcción de los inmuebles residenciales que van a ser objeto de transmisión.
El tipo del 4% es aplicable a la adquisición de viviendas terminadas por entidades que cumplan el régimen especial de arrendamiento de viviendas y tengan derecho a la bonificación del Impuesto sobre Sociedades. Esta aplicación requiere que la intención de dedicar las viviendas al arrendamiento se confirme mediante elementos objetivos a la fecha de la adquisición. No se aplica este tipo reducido a la adquisición de viviendas en construcción, que tributarán al 21%.
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