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A company has enquired whether the handover of a building for demolition, in exchange for receiving a residential property and commercial premises following new construction, is subject to VAT. The DGT has ruled that the transaction is subject to the tax if the transferor is a businessperson or professional, and the demolition exemption does not apply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la entrega de la referida edificación para su demolición.
La entrega de la edificación para su demolición estará sujeta a IVA si el transmitente es empresario o profesional y concurren los requisitos del artículo 4.Uno de la Ley 37/1992. Esta entrega no goza de la exención prevista para edificaciones objeto de demolición previa a una nueva promoción. Además, dicha entrega constituye un pago a cuenta en especie de la edificación futura, lo que implica que el impuesto se devenga en el momento del cobro de dicho anticipo.
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