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A company that has used a property for hotel activities uninterruptedly for more than two years has requested a ruling on whether its transfer via a purchase option is subject to VAT. The DGT has ruled that the transaction is subject to VAT but exempt, as it constitutes a second or subsequent delivery of buildings.
Cuestión planteada Si en el supuesto de que el arrendatario ejerciera la opción de compra del inmueble, la transmisión del mismo estaría sujeta al Impuesto sobre el Valor Añadido.
La transmisión del inmueble constituye una operación sujeta al IVA por realizarla un empresario en el desarrollo de su actividad. No obstante, al haber sido utilizado el inmueble para actividad hotelera por el propietario durante un plazo igual o superior a dos años, la entrega se considera segunda o ulterior entrega de edificaciones, lo que la hace estar sujeta y exenta. El sujeto pasivo puede renunciar a esta exención si el adquirente es un sujeto pasivo con derecho a deducción.
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