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A taxpayer has enquired whether the acquisition of a commercial premises they currently rent will be subject to VAT or exempt. The DGT explains that the transfer of premises by a businessperson is subject to VAT, but may be exempt if it constitutes a second or subsequent delivery.
Cuestión planteada Sujeción, y en su caso exención, del Impuesto sobre el Valor Añadido en el caso de que el consultante decida la adquisición del local.
La entrega de una edificación terminada está sujeta a IVA si es una primera entrega, la cual ocurre cuando la realiza el promotor o si no ha habido un uso ininterrumpido por el propietario o arrendatarios sin opción de compra durante al menos dos años. Si el inmueble ha sido utilizado por el propietario o titulares de derechos reales o arrendatarios sin opción de compra por un plazo igual o superior a dos años, la entrega será una segunda o ulterior entrega y estará sujeta pero exenta de IVA. El sujeto pasivo puede renunciar a esta exención si el adquirente es un empresario con derecho a deducción.
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