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A query was raised regarding the VAT treatment of the sale of a building containing residential units and a commercial premises intended for lease. The DGT ruled that the portion relating to the commercial premises is subject to VAT if the seller is a business entity due to the leasing activity and chooses to waive the exemption on subsequent deliveries of buildings.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la venta del edificio.
El transmitente que arrienda un inmueble tiene la condición de empresario o profesional. La transmisión del local comercial está sujeta a IVA, aunque podría estar exenta por ser una segunda o ulterior entrega de edificación. No obstante, el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a la deducción. En ese caso, el adquirente será sujeto pasivo de la operación.
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