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An Autonomous Community has requested clarification on whether the transfer of a property to a University is exempt from VAT under Article 20.One.22º of Law 37/1992. The DGT indicates that the exemption depends on whether it is a second transfer and provided no exclusion criteria apply, noting that the exemption may be waived if the acquirer has the right to deduction.
Cuestión planteada Si a la entrega del referido inmueble efectuada a favor de la Comunidad Autónoma le resultaría de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.22º de la Ley 37/1992.
La entrega de edificaciones puede estar exenta si es una segunda o ulterior entrega tras su construcción o rehabilitación. El transmitente puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a la deducción total o parcial del impuesto. En caso de renuncia, la operación será una entrega de bienes inmuebles sujeta al impuesto.
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