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A property developer enquired whether the sale of dwellings following renovations to rectify defects was subject to VAT and whether the tax paid on such renovations could be deducted. The DGT has determined that these sales are both taxable and exempt operations and that there is no right to deduct the VAT paid on the renovation costs.
Cuestión planteada Tributación de la entrega de las viviendas a realizar por la consultante y la deducción de las cuotas soportadas para su reforma.
La transmisión de viviendas tras corregir desperfectos, sin que estas reformas constituyan una rehabilitación, se considera una segunda entrega y por tanto está sujeta y exenta de IVA. Al ser operaciones sujetas y exentas, no originan derecho a la deducción de las cuotas soportadas por los bienes y servicios adquiridos para su realización, como los costes de la reforma. Se aplicará la regla de prorrata si el sujeto pasivo realiza simultáneamente operaciones sujetas y no exentas y otras sujetas y exentas.
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