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A business owner has enquired whether the purchase of commercial premises from a bank is subject to VAT or is an exempt transaction. The DGT explains that, although it is typically an exempt second-hand sale, the seller may waive this exemption if the buyer is entitled to VAT deduction.
Cuestión planteada Si la base imponible a efectos del Impuesto sobre el Valor Añadido que, en su caso, deba liquidarse, se corresponde con el precio de compraventa, con el valor catastral o con el valor fiscal del inmueble. Si el adquirente consultante debe hacer el ingreso del Impuesto sobre el Valor Añadido o existe alguna posibilidad de no hacer ese desembolso. Tributación de la operación a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de un local comercial por un empresario es una segunda entrega de edificación y, por tanto, está exenta de IVA. No obstante, el transmitente puede renunciar a la exención si el adquirente es un sujeto pasivo con derecho a la deducción. En este caso, el adquirente será el sujeto pasivo y deberá liquidar el impuesto al tipo general del 21%.
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