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An individual has enquired whether the purchase of a new-build property is subject to VAT. The DGT clarifies that taxation depends on whether the transaction constitutes the developer's first delivery or a subsequent delivery following prior use.
Cuestión planteada Tributación de la citada operación en el Impuesto sobre el Valor Añadido
Si la transmisión es la primera entrega realizada por el promotor de una edificación terminada, estará sujeta y no exenta de IVA. No obstante, si el inmueble ha sido utilizado ininterrumpidamente por su propietario o titulares de derechos reales por un plazo igual o superior a dos años, la operación se considerará segunda entrega, la cual estará sujeta y exenta de IVA. Para que se mantenga la condición de primera entrega tras dicho uso, el adquirente debe ser quien haya utilizado la edificación durante ese periodo.
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