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A local council has requested a ruling regarding the VAT liability and exemptions applicable when acquiring a property of cultural interest in a ruinous state. The DGT indicates that the exemption will depend on whether the land is rural or non-buildable, or whether the transaction constitutes a second or subsequent transfer of a building.
Cuestión planteada 1. Sujeción y en su caso exención de la operación descrita.
Si el terreno es rústico o no edificable y la construcción está en estado ruinoso, la entrega está exenta según el artículo 20.Uno.20º de la Ley 37/1992. Si se trata de una segunda o ulterior entrega de edificación, la operación está sujeta y exenta, salvo que el adquirente proceda a su rehabilitación o demolición para nueva promoción. En caso de que la edificación sea para demolición o rehabilitación, la operación estará sujeta y no exenta con el tipo general del 21%.
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