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A physical person plans to build a building for rental. The DGT determines that the taxpayer is an IVA entrepreneur who must apply the passive investment to the works, but cannot deduct the construction IVA because rental of housing is exempt.
Cuestión planteada 1.) Aplicabilidad del supuesto de inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido y posibilidad de deducir las cuotas soportadas durante la ejecución de la obra. También se plantean diversas cuestiones sobre obligaciones de tipo formal.
La persona que construye para alquilar adquiere la condición de empresario o profesional en el IVA desde la adquisición de bienes con esa intención. Se aplica la inversión del sujeto pasivo en las ejecuciones de obra de construcción. Sin embargo, al destinarse el inmueble al arrendamiento de vivienda (operación exenta), las cuotas soportadas en la construcción no son deducibles. El sujeto pasivo debe cumplir con las obligaciones de registro y facturación correspondientes.
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