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A cooperative has requested a ruling on whether the transfer of dwellings with a final works certificate, but lacking a first occupancy licence, constitutes the first delivery of a completed building. The DGT has determined that the absence of said licence requires the application of the standard 21% rate.
Cuestión planteada Tributación de la transmisión de las edificaciones por parte de la consultante.
La entrega de edificaciones se considera primera entrega cuando existe certificado final de obra, aunque falten trámites administrativos. No obstante, para aplicar el tipo reducido del 10% o 4%, el inmueble debe ser apto para vivienda, lo que requiere disponer de la licencia de primera ocupación o cédula de habitabilidad. Si en el momento de la entrega no se cuenta con dicha licencia, el tipo impositivo aplicable será el del 21%.
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