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Two siblings wish to exchange their properties for future construction with a developer who will demolish the existing building. The DGT examines whether these transfers are subject to VAT or Property Transfer Tax.
Cuestión planteada Si las transmisiones a efectuar por los hermanos están sujetas al Impuesto sobre el Valor Añadido.
Si los transmitentes tienen la condición de empresarios o profesionales (por ejemplo, por realizar actividades de arrendamiento), la entrega de los inmuebles está sujeta al IVA. La exención de las segundas entregas de edificaciones no se aplica si los bienes son objeto de demolición previa a una nueva promoción. En una permuta de suelo por obra futura, la entrega de la edificación a demoler se considera un pago a cuenta en especie y está sujeta al impuesto. Si el transmitente no es empresario o profesional, la operación tributará por el Impuesto sobre Transmisiones Patrimoniales.
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