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A commercial company acquired a building under construction and plans to complete it for the sale of residential units. The DGT has determined that the initial acquisition does not constitute a first delivery and that the final sales following construction will be subject to the reduced VAT rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la transmisión de las viviendas que realice la entidad consultante.
La entrega de una edificación en fase de construcción por un empresario está sujeta al tipo general del IVA y no se considera primera entrega. Una vez finalizada la construcción y obtenida la licencia de ocupación, las viviendas aptas para su uso tributarán al tipo reducido del 10%.
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