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A married couple in a community of property asks whether they can apply passive subject investment when purchasing a commercial property and whether they must submit IVA returns without activity. The DGT confirms that a waiver of exemption is possible if the buyer has the right to deduction, and that the obligation to submit returns continues even if no IVA liabilities have arisen.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo previsto en la Ley del Impuesto sobre el Valor Añadido en la operación anterior. Si seguirá existiendo la obligación de presentar las declaraciones-liquidaciones periódicas del Impuesto sobre el Valor Añadido en el supuesto de que algún periodo del año no haya actividad por no estar arrendado.
La entidad transmitente puede renunciar a la exención de las segundas y ulteriores entregas de edificaciones si el adquirente es un sujeto pasivo con derecho a la deducción. En este caso, se aplicará la regla de inversión del sujeto pasivo. El adquirente, al ser sujeto pasivo, está obligado a presentar declaraciones-liquidaciones periódicas de IVA incluso si no existen cuotas devengadas por falta de actividad.
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