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A company asks whether the acquisition of property for rental is subject to VAT or ITP, and whether the taxpayer's investment rule applies. The DGT states that the transaction is exempt if it involves a second or subsequent building delivery, but is subject to VAT if it is the first delivery or if the exemption is waived.
Cuestión planteada Sujeción de la mencionada operación al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como, en su caso, aplicación de la regla de inversión del sujeto pasivo.
La entrega de inmuebles estará exenta de IVA si se cumplen los requisitos de ser una segunda o ulterior entrega de edificación según el artículo 20.Uno.22º de la Ley 37/1992. Si se trata de la primera entrega, la operación estará sujeta al impuesto. El sujeto pasivo puede renunciar a la exención si el adquirente es un sujeto pasivo con derecho a deducción, en cuyo caso la operación estará sujeta a IVA y se aplicará la regla de inversión del sujeto pasivo.
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