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The taxpayer inquires about VAT liability regarding the purchase of leased commercial premises and the tax status of the resulting community of property. The DGT rules that while the transaction is subject to VAT, it may be exempt if the requirements for a second delivery of buildings are met.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y, en su caso, exención.
La transmisión de locales comerciales es una operación sujeta al IVA si el transmitente actúa como empresario o profesional. La operación estará exenta si se trata de una segunda o ulterior entrega de edificación, lo cual ocurre si el inmueble ha sido utilizado ininterrumpidamente por su propietario o arrendatarios durante al menos dos años. Si la comunidad de bienes resultante asume conjuntamente el riesgo y la ordenación de medios para la actividad de arrendamiento, tendrá la condición de sujeto pasivo del impuesto.
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