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A query was raised regarding whether the sale of a building by an entrepreneur who acquired it for their business activity, but did not construct it, is subject to VAT. The DGT ruled that, as the party is not the original developer, the transaction constitutes a second or subsequent delivery and is therefore subject to and exempt from VAT.
Cuestión planteada Sujeción de la transmisión al Impuesto sobre el Valor Añadido.
La condición de empresario se adquiere desde la adquisición de bienes con la intención de destinarlos a una actividad empresarial. Si el transmitente no es el promotor de la edificación, su transmisión se considera una segunda o ulterior entrega de edificaciones. Estas operaciones están exentas de IVA según el artículo 20.Uno.22º de la Ley 37/1992, permitiéndose la renuncia a la exención si el adquirente es un sujeto pasivo con derecho a deducción.
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