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A company asks whether purchasing and renovating a property for rental as a restaurant is exempt from VAT, which VAT rate applies, and whether it can claim the VAT paid. The DGT explains that the nature of the delivery—first or second—depends on whether the renovation meets qualitative and quantitative rehabilitation requirements.
Cuestión planteada Si dicha entrega se encontraría exenta del Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto soportadas en la adquisición y reforma del inmueble. Tipo impositivo aplicable a dicha entrega.
Si la reforma cumple los requisitos de ser cualitativamente de rehabilitación (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y cuantitativamente (coste superior al 25% del valor del inmueble sin el suelo), la entrega será la primera y estará sujeta a IVA. Si es una segunda entrega, estará exenta, salvo que se renuncie a la exención. El tipo impositivo será del 10% si el inmueble es apto para vivienda (con cédula o licencia) o del 21% en caso contrario. Las cuotas soportadas son deducibles si se adquieren con la intención de destinarlas a una actividad empresarial.
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