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A company has requested clarification on whether the award of 11 properties in a mortgage auction and their subsequent sale are subject to VAT. The DGT has ruled that the award constitutes a first supply subject to VAT if the transferor is a business entity and there has been no prior use for two years; the subsequent sale will be considered a second supply and will be exempt.
Cuestión planteada Si la adjudicación de los inmuebles a la consultante estará sujeta al Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable. Si la entrega posterior de los inmuebles que realice la consultante estará sujeta al Impuesto sobre el Valor Añadido.
La adjudicación de inmuebles en subasta está sujeta a IVA si el transmitente es empresario y el inmueble forma parte de su patrimonio profesional. Se considera primera entrega (sujeta) si la edificación está terminada y no ha sido utilizada ininterrumpidamente por el propietario o titulares de derechos reales durante al menos dos años. Las entregas posteriores realizadas por la adquirente serán segundas entregas exentas. El tipo aplicable será el reducido del 10% si las viviendas disponen de licencia de primera ocupación o cédula de habitabilidad.
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