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The applicant inquires about the requirements for waiving the exemption in real estate transactions. The DGT explains that for a supply of a building to qualify as the first supply (subject to VAT), it must be carried out by the developer and must not have been used continuously for two years, while detailing the conditions for waiving the exemption.
Cuestión planteada Requisitos exigidos para aplicar la renuncia a la exención prevista en el artículo 20.Dos de la Ley 37/1992, del Impuesto sobre el Valor Añadido.
Para que una entrega de edificación sea considerada primera entrega y esté sujeta a IVA, debe ser realizada por el promotor y no haber sido utilizada ininterrumpidamente por su propietario o titulares de derechos reales por un plazo igual o superior a dos años. La renuncia a la exención de las entregas de terrenos o edificaciones es posible si el adquirente es un sujeto pasivo con derecho a deducción o si el destino previsible de los bienes habilita dicho derecho. Dicha renuncia debe comunicarse fehacientemente al adquirente de forma previa o simultánea a la entrega y justificarse con una declaración suscrita por este.
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