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Non-residents commissioned the construction of a property for their own residence and inquired about its tax treatment. The DGT states that, due to the absence of a sale intention, there is no entrepreneurial activity, and the operation falls outside the scope of VAT.
Cuestión planteada
El particular que promueve la construcción de una vivienda para uso propio no es empresario o profesional a efectos del IVA, aunque decida venderla posteriormente. La condición de empresario depende de la intención de venta, cesión o adjudicación en el momento de la autopromoción. Al no haber ánimo de venta, la operación no está sujeta al IVA y no se puede deducir su cuota. Al no aplicarse el IVA, la transmisión queda sujeta al ITPAJD en su modalidad de transmisiones patrimoniales onerosas.
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