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A petrol station company has enquired whether the transfer of a property constitutes a second supply exempt from VAT. The DGT indicates that if the building is completed and is not the first supply, the transaction is taxable but exempt, unless the exemption is expressly waived.
Cuestión planteada El consultante desea conocer si al tratarse de una segunda entrega de edificación la misma estará exenta del impuesto sobre el Valor Añadido, posibilidad de renuncia a la exención, sujeto pasivo y tipo impositivo aplicable a la misma.
La entrega de una edificación terminada está sujeta a IVA, pero puede estar exenta si es una segunda o ulterior entrega. Para que sea primera entrega, debe realizarla el promotor y no haber sido utilizada ininterrumpidamente por dos años por el propietario o titulares de derechos reales. Si se cumplen los requisitos de renuncia a la exención, la operación estará sujeta y no exenta, siendo el adquirente el sujeto pasivo.
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