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A real estate developer has enquired about the taxation regarding the change of use of a property from a development project to a primary residence. The DGT has ruled that the transfer of business assets to personal use constitutes the self-consumption of goods subject to VAT.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido del cambio de destino del bien.
La transferencia de un inmueble del patrimonio empresarial al personal se considera una operación asimilada a una entrega de bienes a título oneroso por autoconsumo. La base imponible será, en principio, el precio de compra de bienes similares (valor residual en el momento de la afectación); si no se dispone de este, será el precio de coste, incluyendo costes directos e indirectos como los de financiación. El tipo impositivo será del 10% si el inmueble cuenta con cédula de habitabilidad o licencia de primera ocupación (o se concede posteriormente sin cambios), o del 21% en caso contrario.
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