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A company requested a ruling regarding the taxation of the sale of a building previously used for rental purposes. The DGT explains that while the transaction constitutes a second delivery of buildings which is normally exempt, it may be subject to VAT if the requirements to waive said exemption are met.
Cuestión planteada Tributación en la venta del edificio destinado al alquiler.
La transmisión de un edificio tras su uso en alquiler se considera una segunda entrega de edificaciones, la cual está exenta de IVA. No obstante, el sujeto pasivo puede renunciar a esta exención si el adquirente es un empresario o profesional con derecho a la deducción. En ese caso, la operación estará sujeta a IVA y el adquirente será el sujeto pasivo, siempre que se cumplan los requisitos de comunicación y acreditación reglamentarios.
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