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A SOCIMI (Real Estate Investment Trust) has requested clarification on whether the acquisition of a building for renovation and the subsequent renovation works should be subject to VAT or be exempt, and whether the reverse charge mechanism applies. The DGT (General Directorate of Taxes) ruled that if the requirements for renovation are met, the transfer of properties will be subject to VAT and the works may be subject to the reverse charge mechanism.
Cuestión planteada Si la adquisición del inmueble debió estar sujeta y no exenta del Impuesto sobre el Valor Añadido. Si a las ejecuciones de obra señaladas les resulta de aplicación el mecanismo de inversión del sujeto pasivo. En su caso, si es posible rectificar las facturas emitidas por los proveedores.
Si las obras cumplen los requisitos legales para ser consideradas de rehabilitación, la entrega de los inmuebles no estará exenta y quedará sujeta al IVA. El mecanismo de inversión del sujeto pasivo será aplicable a las ejecuciones de obra en el marco de la rehabilitación, siempre que el destinatario sea empresario o profesional y se cumplan los requisitos de comunicación y naturaleza jurídica de la operación. Las cuotas repercutidas incorrectamente pueden rectificarse mediante factura rectificativa conforme al artículo 89 de la Ley del IVA.
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