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A company asks about the VAT applicable to the purchase of two homes for rehabilitation or retention in its assets. The DGT clarifies that if rehabilitation is carried out under legal requirements, the subsequent sale will be subject to VAT; if no rehabilitation takes place, delivery may be exempt.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la venta en el caso de que la consultante quisiera rehabilitar la vivienda o en el caso de que simplemente la mantenga en su activo. Y si, en algún caso, la venta se realizara con inversión del Sujeto Pasivo.
Si las viviendas se adquieren para su rehabilitación conforme a los requisitos del artículo 20.Uno.22.B de la Ley 37/1992, la entrega posterior será una operación sujeta y no exenta. Si no se rehabilitan o las obras no cumplen dichos requisitos, la entrega será una segunda entrega exenta. El sujeto pasivo puede renunciar a la exención si el adquirente es un empresario con derecho a deducción. En caso de estar sujetas, el tipo reducido del 10% aplica si los inmuebles son aptos para vivienda con cédula de habitabilidad o licencia de primera ocupación.
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