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A company built a property for its administrator's holiday use without conducting any business activity. The DGT has ruled that the sale is not subject to VAT due to the lack of business status, and in such cases, the transaction will be subject to Property Transfer Tax.
Cuestión planteada La consultante va a vender ahora el inmueble construido a un tercero, y quiere saber si la operación está sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido, o si debe tributar por el Impuesto sobre Transmisiones Patrimoniales, así como, si es posible deducir el Impuesto soportado en su construcción
La sociedad no tiene la condición de empresario o profesional al no realizar una actividad con intervención en el mercado, sino que el inmueble es para uso privado. Por tanto, la transmisión no está sujeta al IVA y no es posible deducir el impuesto soportado en la construcción. Al no estar sujeta al IVA, la operación queda sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD.
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