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A query was raised regarding whether the purchase of a property from a developer, which had previously been rented to third parties, is exempt from VAT. The DGT indicates that the transfer will be subject to VAT if it is not considered a first delivery, which occurs if the property has been used uninterruptedly by tenants for two years or more.
Cuestión planteada Si dicha transmisión se encuentra exenta del Impuesto sobre el Valor Añadido.
La transmisión de una edificación por un promotor se considera primera entrega y está exenta de IVA, salvo que el inmueble haya sido utilizado ininterrumpidamente por su propietario o arrendatarios por un plazo igual o superior a dos años. Si se cumple este plazo de uso previo, la venta no será considerada primera entrega y estará sujeta al impuesto. En este caso, la sujeción depende de si los arrendamientos previos alcanzaron dicha duración.
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