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The inquirer asks whether they can apply for the waiver of VAT exemption when purchasing premises from owners who have already ceased their business activity. The DGT rules that VAT liability depends on whether the transferor maintains their status as a business owner and whether the property remains tied to their economic activity.
Cuestión planteada Posibilidad de aplicar la renuncia de la exención del Impuesto sobre el Valor Añadido en los términos contenidos en el artículo 20. Dos de la Ley 37/1992.
Si el transmitente es empresario o profesional y el inmueble está afecto a su actividad, la entrega está sujeta a IVA. No se pierde automáticamente la condición de sujeto pasivo por el cese de actividad si existen obligaciones derivadas de la misma. Si la entrega es una segunda o ulterior entrega de edificación, podría aplicarse la exención del art. 20.Uno.22º, la cual puede ser objeto de renuncia si el adquirente es un sujeto pasivo con derecho a deducción.
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