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A developer has enquired whether the sale of commercial premises, following a lease of more than two years without a purchase option, is subject to VAT or constitutes a second exempt supply. The DGT has ruled that, as the purchaser is a different person from the one who used the property, the transaction qualifies as a second exempt supply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y, en su caso, exención.
La transmisión de locales comerciales es una segunda entrega exenta de IVA cuando el adquirente es distinto de quien utilizó la edificación durante un plazo igual o superior a dos años por contrato de arrendamiento sin opción de compra. Para que sea primera entrega, el adquirente debe ser quien utilizó la edificación en dicho periodo. Si el adquirente es un sujeto pasivo con derecho a deducción total, el sujeto pasivo puede renunciar a la exención.
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