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A company transfers its registered office to a partner to settle a debt, which is subsequently leased back. The DGT has ruled that the transfer is subject to VAT, unless it constitutes a second transfer of an exempt building, and that the subsequent lease is a service provision subject to VAT.
Cuestión planteada 1. Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la entrega del local.
La entrega del local a cambio de la cancelación de una deuda está sujeta al IVA, sin perjuicio de la posible exención por ser una segunda entrega de edificación si el inmueble ha sido utilizado ininterrumpidamente por el propietario durante dos años o más. El posterior arrendamiento del inmueble por parte del socio es una prestación de servicios sujeta y no exenta de IVA. Si la entrega es exenta, el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción total.
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