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A company acquiring a property to renovate, subdivide into apartments, and sell seeks clarification on VAT treatment. The DGT clarifies that if the works do not meet the requirements for rehabilitation, the transfer of the property will be a second delivery exempt from VAT.
Cuestión planteada Sujeción de la transmisión posterior al Impuesto sobre el Valor Añadido. Tipo impositivo aplicable a las obras de reforma integral. Obligación de darse de alta como promotor en el modelo 036.
Si las obras de reforma no cumplen los requisitos de rehabilitación (objeto principal de reconstrucción y coste superior al 25% del valor), la entrega del inmueble resultante se considera segunda entrega exenta de IVA. En ese caso, tanto la adquisición como la venta de las viviendas estarán sujetas pero exentas. Si las obras sí se califican como rehabilitación de edificaciones destinadas a vivienda, se aplicará el tipo reducido del 10% en los contratos entre promotor y contratista.
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