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An inquirer asks whether the purchase of an industrial warehouse, following a prior lease by the seller, is subject to VAT. The DGT explains that liability depends on whether the seller is a business owner, whether the property is used for their business activities, and whether the exemption for second deliveries is applied or waived.
Cuestión planteada 1.- Si dicha adquisición estaría sujeta al Impuesto sobre el Valor Añadido. 2.- Durante cuánto tiempo tendría que ser el transmitente arrendador de la nave para adquirir la condición de empresario o profesional a efectos del Impuesto sobre el Valor Añadido 3.- Tributación de la transmisión si el arrendamiento previo a la transmisión fuese un arrendamiento con opción de compra.
El transmitente será empresario si desarrolla la actividad de arrendador y el inmueble está afecto a su actividad empresarial, sin que exista un periodo mínimo de arrendamiento exigido. La entrega de la nave podría estar exenta por ser una segunda entrega de edificación, pero el adquirente puede renunciar a dicha exención si tiene derecho a la deducción. Si se renuncia a la exención, la operación estará sujeta a IVA y el consultante será el sujeto pasivo. Un contrato de arrendamiento con opción de compra no cambia este tratamiento si no se cumplen las exclusiones de la exención.
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