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A company specialising in residential leasing enquired whether it could waive the VAT exemption on the acquisition of a building intended for exempt rentals. The Directorate-General for Taxes (DGT) ruled that such a waiver is not possible because the entity does not have the right to tax deductions.
Cuestión planteada Si resultaría aplicable la renuncia a la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Dos de la Ley 37/1992. En su caso, tipo impositivo aplicable a la referida entrega.
La transmisión de una edificación constituye una segunda o ulterior entrega exenta de IVA. La renuncia a esta exención solo es posible si el adquirente es un sujeto pasivo con derecho a la deducción total o parcial del impuesto. Dado que el destino previsto son arrendamientos exentos, la entidad no tendrá derecho a la deducción, impidiendo así la renuncia a la exención.
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