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A couple acting as a community of gains seeks advice on whether they can apply passive subject investment in buying a commercial premises if the seller waives VAT exemption. The DGT confirms this is possible if the waiver conditions are met and the buyer has the right to deduction.
Cuestión planteada Cuestiona la posibilidad de aplicar el mecanismo de inversión del sujeto pasivo si el vendedor renunciase a la exención prevista en el artículo 20.Uno, número 22º de la Ley del Impuesto sobre el Valor Añadido.
Si la transmisión de una edificación es una segunda o ulterior entrega, el vendedor puede renunciar a la exención de IVA siempre que el adquirente sea un sujeto pasivo con derecho a la deducción. En este caso, la operación estará sujeta al impuesto y el adquirente será el sujeto pasivo mediante la inversión del sujeto pasivo. El vendedor debe comunicar la renuncia fehacientemente al adquirente de forma previa o simultánea a la entrega.
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