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A physical person who registered in the census to rent a premises but decides to sell it asks whether the transaction may qualify for passive investor exemption. The DGT states that VAT applicability depends on whether the vendor is an entrepreneur and whether the property is linked to professional activity.
Cuestión planteada Si la venta se puede realizar con el supuesto de inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido.
Si el transmitente es empresario o profesional y el inmueble está afecto a su actividad, la entrega estará sujeta a IVA. En ese caso, podría aplicarse la exención de segundas y ulteriores entregas de edificaciones o renunciarse a ella si el adquirente es sujeto pasivo. Si no existe la condición de empresario o el inmueble no está afecto, la operación no tributa por IVA, sino por Transmisiones Patrimoniales Onerosas.
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