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A query was raised regarding whether the sale of a property by a developer is subject to VAT and which rate applies. The DGT explains that taxation depends on whether the transaction constitutes a first delivery (subject to VAT) or a second delivery (exempt), and analyses the possibility of waiving the exemption.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona la tributación de la venta. En particular, si está sujeta al Impuesto y, en su caso, cuál es el tipo impositivo aplicable.
La entrega de una edificación por un promotor es la primera entrega y está sujeta a IVA si la construcción está terminada. Será una segunda entrega, sujeta y exenta, si el inmueble ha sido utilizado ininterrumpidamente por su propietario o titulares de derechos reales por un plazo igual o superior a dos años. El promotor puede renunciar a la exención si el adquirente es un sujeto pasivo con derecho a la deducción, aplicando en ese caso la inversión del sujeto pasivo.
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