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A society plans to renovate a premises to build homes, garages and storage units and sell them. The DGT states that delivery will be exempt if it is a second or later delivery, but will be subject to VAT if the works are classified as renovation, making the sale a first delivery.
Cuestión planteada Sujeción y en su caso exención de la citada transmisión a efectos del Impuesto sobre el Valor Añadido.
La entrega de edificaciones está exenta si es una segunda o ulterior entrega tras su construcción o rehabilitación. Si las obras realizadas cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales, fachadas, cubiertas o análogas) y cuantitativos (coste superior al 25% del valor del inmueble sin el suelo), se consideran de rehabilitación. En ese caso, la transmisión se considera primera entrega y está sujeta a IVA. La calificación de las obras es una cuestión de hecho que debe acreditarse con pruebas técnicas.
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