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The applicant asks whether a single transaction can be subject to both VAT and ITP simultaneously. The DGT clarifies that if the delivery of the building is subject to VAT, it cannot be taxed under ITP; however, if the delivery is exempt from VAT, it may be subject to ITP.
Cuestión planteada Si una misma operación puede estar sujeta simultáneamente al Impuesto sobre el Valor Añadido y al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la operación está sujeta al IVA, no estará sujeta al concepto de transmisiones patrimoniales onerosas del ITP, salvo en entregas y arrendamientos de inmuebles exentos cuando el sujeto pasivo renuncie a la exención. En cambio, si se trata de una segunda o ulterior entrega de edificación exenta de IVA, la operación podrá ser también gravada por la modalidad de transmisiones patrimoniales onerosas del ITP.
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