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A developer inquired whether converting offices into homes for sale constitutes a first delivery and whether IVA deduction on renovations is possible. The DGT determines that, as the property was used for more than two years, the sale constitutes a second or subsequent delivery exempt from tax, thus preventing IVA deduction on the works.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de las entregas de las referidas viviendas. Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas en la realización de las obras de reforma.
La entrega de viviendas no se considera primera entrega si el promotor ha sido propietario del inmueble y este ha tenido un uso ininterrumpido por un plazo igual o superior a dos años. Al tratarse de una segunda o ulterior entrega, la operación está sujeta pero exenta de IVA. Por tanto, las cuotas de IVA soportadas en las obras de reforma no son deducibles, ya que la entrega exenta no genera derecho a deducción.
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