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A company has requested a ruling on whether the transfer of dwellings following the renovation of common elements in a building constitutes a first supply of goods. The DGT indicates that if the qualitative and quantitative requirements for renovation are met, the supplies will be subject to VAT.
Cuestión planteada Si dichas transmisiones constituirán primeras entregas a efectos del Impuesto sobre el Valor Añadido.
Para que la transmisión sea una primera entrega sujeta a IVA, las obras deben cumplir dos requisitos: cualitativo, donde más del 50% del coste sea de consolidación, elementos estructurales, fachadas o cubiertas (o análogas/conexas); y cuantitativo, donde el coste total exceda el 25% del valor de adquisición o de mercado de la edificación (excluyendo el suelo). El hecho de que las obras no se realicen en el interior de las viviendas no impide que se consideren primeras entregas.
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