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A real estate developer has requested clarification regarding the timing for opting into the special residential leasing regime and the VAT treatment following a change of use. The Directorate General for Taxes (DGT) clarifies that the option is ineffective if the primary leasing activity is not maintained, and provides details on the application of the reverse charge mechanism and applicable VAT rates.
Cuestión planteada 1. Aclaración del momento que la entidad promotora puede comunicar la opción de acogerse al Régimen Especial de entidades dedicadas al arrendamiento de viviendas.
La opción por el régimen especial puede comunicarse en cualquier momento, pero solo se aplicará cuando la entidad tenga como actividad económica principal el arrendamiento de viviendas y cumpla los requisitos legales. El cambio de afectación de viviendas de venta a arrendamiento se rige por la regularización de cuotas según el destino previsible. En el IVA, la inversión del sujeto pasivo se aplica a las ejecuciones de obra independientemente del cambio de destino, y el tipo aplicable a dichas obras será el 10%.
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