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An entity requested clarification on when VAT accrues for the handover of premises that a City Council will occupy temporarily prior to purchase, and which tax rate applies. The DGT ruled that accrual occurs upon occupation and, as the buildings lack a first occupation licence, the standard rate applies.
Cuestión planteada 1.- Devengo. 2.- Tipo impositivo aplicable.
El devengo de la entrega de bienes se produce cuando se pone el bien a disposición del adquirente, lo que en este caso ocurre con la ocupación temporal. Si existen pagos anticipados, el devengo se produce en el momento del cobro. El tipo impositivo aplicable es el general, ya que los inmuebles no se consideran aptos para vivienda al carecer de licencia de primera ocupación en el momento del devengo.
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