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A real estate developer has requested a ruling regarding the taxation of properties which, due to the impossibility of selling them, are being leased without an option to purchase. The DGT is analysing whether self-consumption occurs and how the subsequent sale to the tenants will be taxed.
Cuestión planteada Tributación de las operaciones inmobiliarias descritas a efectos del Impuesto sobre el Valor Añadido.
Si la cesionaria actúa en nombre ajeno, el cambio de actividad de promoción a arrendamiento de vivienda (exento) genera autoconsumo de bienes. Si la cesionaria actúa en nombre propio, se entiende que subarrienda, lo que mantiene la actividad sujeta y no exenta sin autoconsumo. En ambos casos, la venta posterior a los arrendatarios se considera primera entrega sujeta a IVA, ya que estos han utilizado la vivienda.
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