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An individual has enquired about how to pay VAT after acquiring a storage unit in an insolvency auction. The DGT clarifies that if the supply is the first one made by the developer, the transaction is subject to VAT and must be borne by the purchaser.
Cuestión planteada El consultante solicita conocer procedimiento para el pago del impuesto y si es posible realizarlo preferentemente de forma telemática.
Si la transmisión es la primera entrega de una edificación terminada realizada por el promotor, la operación está sujeta a IVA. En este caso, el promotor es el sujeto pasivo que debe repercutir el impuesto al adquirente, quien debe soportarlo. Si se tratara de una segunda o ulterior entrega, la operación estaría exenta de IVA.
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