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A query was raised regarding whether the purchase of a property built by a natural person is subject to VAT or Transfer Tax (ITPAJD). The DGT clarifies that if the seller acts as a developer with the intent to sell, the transaction is subject to VAT.
Cuestión planteada Sujeción de la transmisión al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la vendedora es promotora con intención de venta, la entrega de la vivienda terminada está sujeta al IVA. Se aplicará el tipo reducido del 10% si la vivienda dispone de cédula de habitabilidad o licencia de primera ocupación y es apta para uso residencial; de lo contrario, se aplicará el tipo general del 21%. Si la operación está sujeta al IVA, no tributará por transmisiones patrimoniales onerosas del ITPAJD, pero sí por actos jurídicos documentados.
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