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V2124-22 10 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Delivery of a building by a non-developer may be exempt from VAT as a second delivery

A query was raised regarding whether the transfer of an urban property including a garage and dwelling could qualify for the exemption applicable to second deliveries of buildings. The DGT ruled that, as the transaction is not carried out by a developer, it constitutes an exempt second delivery, provided no legal exclusions apply.

The question raised

Conocer si la operación planteada puede acogerse a la exención del artículo 20. Uno 22º de la Ley del Impuesto sobre el Valor Añadido o, por el contrario, tiene fundamento el razonamiento esgrimido por la transmitente.

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