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An individual has enquired whether purchasing a property from a company that has previously transferred it is exempt from VAT. The DGT has ruled that the transaction is subject to the tax but benefits from the exemption applicable to second and subsequent deliveries of buildings.
Cuestión planteada Si dicha entrega se encontraría exenta del Impuesto sobre el Valor Añadido.
La sociedad transmitente tiene la condición de empresario o profesional, por lo que la entrega de la vivienda está sujeta al IVA. No obstante, al tratarse de una segunda o ulterior entrega de una edificación ya terminada tras varias transmisiones previas, la operación se encuentra exenta según el artículo 20.Uno.22º de la Ley del IVA.
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