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A company has enquired whether purchasing an industrial warehouse at a judicial auction from an entity that has ceased its activity is subject to VAT. The DGT rules that the transfer is subject to VAT if the property was used for business purposes, and the exemption for second and subsequent deliveries of buildings may apply.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, cuestiona:
La transmisión de un inmueble en subasta judicial está sujeta a IVA si el bien estaba afecto a la actividad empresarial del transmitente. No obstante, puede aplicarse la exención de las segundas y ulteriores entregas de edificaciones según el artículo 20.Uno.22º de la Ley 37/1992. Si la operación es sujeta y no exenta, el sujeto pasivo será el adquirente por inversión del sujeto pasivo. El adjudicatario con condición de empresario puede facultativamente expedir factura, renunciar a la exención y liquidar el impuesto en nombre y por cuenta del sujeto pasivo.
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