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A company has requested clarification on whether the purchase of industrial buildings from an inactive entity is subject to or exempt from VAT. The DGT has ruled that the transfer is taxable but exempt, as it does not constitute a first supply since the buildings had been used by the owner for more than two years.
Cuestión planteada Si la entrega de las naves se encontrará sujeta y exenta del Impuesto sobre el Valor Añadido.
La condición de sujeto pasivo se mantiene hasta que se produzca el cese efectivo de la actividad y la baja en el censo, incluyendo la liquidación del patrimonio. La transmisión de edificaciones tras una utilización ininterrumpida por el propietario de al menos dos años no se considera primera entrega. Por tanto, la operación está sujeta pero exenta de IVA, salvo renuncia expresa a la exención.
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