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A community of property has enquired about the taxation of purchasing a tennis court from a developer for use by its members. The DGT has determined that while the transaction is subject to VAT, it is exempt as it constitutes a delivery subsequent to the first, unless the exemption is waived.
Cuestión planteada Tributación de la referida operación.
La transmisión de una pista de tenis independiente tiene la condición de edificación y, si es una segunda o ulterior entrega, está exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. No obstante, la exención puede ser objeto de renuncia si el adquirente es un sujeto pasivo con derecho a deducción. Para que la comunidad de bienes pueda renunciar a la exención, debe tener la condición de empresario o profesional.
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