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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
La construcción de una vivienda para uso propio no convierte al promotor en empresario o profesional a efectos del IVA, ya que falta el ánimo de venta o cesión. Al no haber actividad empresarial, la operación no está sujeta al IVA y no se puede deducir su cuota. No obstante, la transmisión resultante sí estará sujeta al ITPAJD en su modalidad de transmisiones patrimoniales onerosas.
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