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Property owners (individuals and a company) who are entrepreneurs and landlords consult the tax treatment of selling a commercial property. The DGT explains that if conditions are met, they may renounce the exemption from second deliveries of buildings, making the transaction subject to VAT through passive investment.
Cuestión planteada Tributación de la transmisión del local comercial en el Impuesto sobre el Valor Añadido y, en su caso, en el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados.
Si los transmitentes son empresarios o profesionales, la transmisión del local está sujeta a IVA. Aunque las segundas entregas de edificaciones suelen estar exentas, el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción. En ese caso, se aplicará la inversión del sujeto pasivo y el adquirente será el responsable del impuesto. Si la operación queda sujeta y no exenta de IVA, no tributará por transmisiones patrimoniales onerosas, pero sí por actos jurídicos documentados.
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