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A community of property intends to transfer a commercial premises to two individuals who will acquire it as joint owners. The DGT analyses whether the transaction is subject to VAT and whether it is possible to waive the exemption applicable to the supply of buildings.
Cuestión planteada Si la entrega del local se encontraría sujeta y exenta del Impuesto sobre el Valor Añadido y si podría, en su caso, renunciarse a la exención.
La transmisión de una edificación puede estar sujeta y exenta de IVA si es una segunda o ulterior entrega. La renuncia a la exención solo es posible respecto a la parte de la transmisión que corresponda al adquirente con derecho a la deducción del impuesto. En este caso, al actuar los compradores de forma independiente y solo uno tener derecho a la deducción, la renuncia solo cabría en la parte relativa a dicho adquirente.
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