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A company consulted whether the transfer of dwellings following the renovation of a commercial premises was subject to VAT or ITPAJD. The DGT explains that the classification of the works (as rehabilitation or otherwise) determines whether the delivery constitutes the first transfer (subject to VAT) or the second (exempt from VAT and subject to ITPAJD).
Cuestión planteada Sujeción de la operación al impuesto sobre el valor añadido y al impuesto sobre transmisiones patrimoniales y actos jurídicos documentados.
Si las obras cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y cuantitativos (coste superior al 25% del valor del inmueble sin el suelo), la entrega se considera primera entrega y está sujeta a IVA. Si no se cumplen, es una segunda entrega, exenta de IVA pero sujeta al ITPAJD en su modalidad de transmisiones patrimoniales onerosas. El IVA tiene carácter preponderante y excluye al ITPAJD salvo que la operación esté exenta de IVA.
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