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A query was raised regarding whether the purchase of a property from a developer, which has been rented to various tenants for over two years, is exempt from VAT. The DGT has determined that the transaction does not constitute a first supply and is therefore subject to tax, even though it is exempt.
Cuestión planteada Cuestionan acerca de si dicha adquisición estaría exenta o no del impuesto.
Para que una entrega por el promotor sea considerada primera entrega, la edificación no debe haber sido utilizada ininterrumpidamente por su propietario o arrendatarios sin opción de compra durante un plazo igual o superior a dos años. En este caso, el inmueble ha estado destinado al arrendamiento más de dos años, aunque haya sido por distintos inquilinos de forma no continuada. Al no ser una primera entrega, la operación está sujeta al impuesto, aunque sea exenta.
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