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A local council has enquired whether the transfer of hydraulic infrastructure, constructed by a state-owned commercial company, is subject to VAT. The Directorate-General for Taxes (DGT) has ruled that such a transfer is considered a supply of goods and is subject to the tax, unless the infrastructure is classified as a building and meets the requirements for exemption.
Cuestión planteada Si la entrega de la infraestructura hidráulica al Ayuntamiento consultante se encontrará sujeta al Impuesto sobre el Valor Añadido.
La reversión de la infraestructura hidráulica al Ayuntamiento se considera una entrega de bienes sujeta al IVA al transmitirse el poder de disposición. Si la infraestructura no es una edificación según el artículo 6 de la Ley del IVA, la operación está sujeta y no exenta. En caso de que sea considerada edificación, la entrega podría estar sujeta pero exenta si no se trata de una primera entrega, por ejemplo, si la constructora la utilizó ininterrumpidamente por dos años o más.
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