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A consortium has requested a ruling on whether the transfer of fixed installations constructed by a joint venture (UTE) is subject to VAT or qualifies for an exemption. The DGT examines the nature of the delivery, the possibility of rectifying invoices, and the application of the ITPAJD.
Cuestión planteada Si dicha transmisión se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. En este caso, posibilidad de rectificar la factura que se hubiera emitido sin aplicar dicha exención. En su caso, si le resultaría de aplicación la exención prevista en el artículo 45.I.A.a) del Texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Las instalaciones fijas y ancladas al suelo pueden considerarse edificaciones. Si la entrega es una segunda o ulterior entrega tras dos años de uso ininterrumpido por el propietario, estará sujeta pero exenta de IVA. En caso de error en la facturación, se puede rectificar la cuota mediante los procedimientos del artículo 89.5 de la Ley del IVA. Respecto al ITPAJD, si la operación es una entrega exenta de IVA, estará sujeta a transmisiones patrimoniales onerosas, aunque el consorcio goza de exención subjetiva por ser administración pública.
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