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An individual who began constructing a home for personal use decides to sell the unfinished property. The DGT determines that the sale is not subject to VAT or Stamp Duty (ITP) because the seller is not acting as a businessperson or professional.
Question posed: Liability of the sale operation for Value Added Tax or for Transfer Tax and Stamp Duty.
La condición de empresario o profesional depende de la intención de venta, cesión o adjudicación de las edificaciones promovidas. Si el promotor construye para uso propio sin voluntad de vender, no es empresario y la venta posterior no está sujeta al IVA. Al no ser una operación sujeta al IVA, la transmisión del inmueble queda sujeta al ITP y AJD por la modalidad de transmisiones patrimoniales onerosas.
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