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An individual has requested clarification on the requirements for waiving the VAT exemption when purchasing a second-hand property intended for rental. The Directorate-General for Tax (DGT) explains that a waiver is permissible if the purchaser is an entrepreneur entitled to tax deductions and if the decision is formally communicated to the seller.
Cuestión planteada Condiciones que deben cumplirse para poder renunciar a la exención del Impuesto sobre el Valor Añadido de llevarse a cabo la operación.
La renuncia a la exención de las entregas de edificaciones (art. 20.Uno.22º) es posible si el adquirente es un sujeto pasivo que actúa en el ejercicio de sus actividades empresariales o profesionales y tiene derecho a la deducción total o parcial. Esta renuncia debe comunicarse fehacientemente al vendedor de forma previa o simultánea a la entrega de los bienes. Además, la renuncia debe justificarse con una declaración del adquirente donde conste su condición de sujeto pasivo con derecho a la deducción o su destino previsible.
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