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A company acquires a building for complete renovation and the subsequent sale of the resulting dwellings. The DGT analyses whether the delivery of the building is exempt from VAT, the applicable rate, and the deductibility of the tax.
Question raised Various issues in relation to this operation.
La entrega del edificio estará sujeta y no exenta si las obras cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y cuantitativos (coste superior al 25% del valor del inmueble sin el suelo). Si no se cumplen estos requisitos de rehabilitación, la operación será una entrega exenta. En caso de exención, el adquirente puede renunciar a ella para permitir la deducción, lo que activaría la inversión del sujeto pasivo. La entrega del edificio tributa al 21% y las posteriores ventas de viviendas serán operaciones sujetas y no exentas por ser primera entrega.
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