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A local council promoting the construction of housing for sale has requested a ruling on VAT liability. The DGT has determined that the council acts as an entrepreneur and that the sale of the properties following their construction constitutes a first delivery subject to tax.
Cuestión planteada 1.- Sujeción de la entrega de las viviendas al Impuesto sobre el Valor Añadido.
Las Administraciones Públicas tienen la condición de empresarios cuando actúan como promotores de edificaciones para su venta. La primera entrega de edificaciones realizada por el promotor tras finalizar su construcción está sujeta al IVA. Se aplica el tipo reducido del 10% para viviendas, o del 4% si son de protección oficial de régimen especial o promoción pública. El impuesto se devenga cuando las viviendas se ponen en posesión del adquirente o en el momento del cobro de pagos anticipados.
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