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An real estate developer asked how to regularise IVA deductions for properties originally intended for sale but ultimately to be rented as residential property. The DGT states that if a change of use occurs before the property starts operating, the correction must be made once under Article 114 of the VAT Act.
Cuestión planteada Tributación del cambio de afectación de las viviendas de conformidad con la Ley del Impuesto sobre el Valor añadido.
Si el cambio de destino previsible ocurre antes de la entrada en funcionamiento del bien de inversión, la rectificación de las deducciones se realizará de una vez conforme al artículo 114 de la Ley 37/1992. Este ajuste debe realizarse en la autoliquidación del periodo en que se produzca el cambio, materializado cuando las viviendas se oferten para arrendar. Si el bien ya estuviera en uso, la regularización sería escalonada según el artículo 107 de la Ley del IVA.
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