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A real estate developer allocates one of its newly built properties for the free use of its partners. The DGT determines that this constitutes a self-supply of goods due to a change in the differentiated sector and analyses the taxation of the subsequent transfer of the property.
Cuestión planteada Tratamiento de las operaciones a efectos del Impuesto sobre el Valor Añadido; consecuencias de la posterior transmisión del inmueble.
El paso de viviendas del sector de promoción al de arrendamiento constituye un autoconsumo de bienes según el artículo 9.1.c) de la Ley 37/1992. La base imponible será el coste de los bienes o servicios utilizados para su obtención y el tipo aplicable será el 10%. La posterior transmisión de la vivienda a quien la ha utilizado no estará exenta, ya que el autoconsumo no agota la primera entrega. Además, si se transmite dentro del periodo de regularización, se deberá realizar la regularización única de deducciones.
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