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The applicant asks whether the acquisition of a property, previously held under a lease-purchase agreement, is subject to VAT. The DGT rules that, as the seller is not the original developer, the transaction is considered an exempt second supply.
Cuestión planteada Tributación de la adquisición de la vivienda por el consultante en el ámbito del Impuesto sobre el Valor Añadido.
La entrega de una edificación por parte del promotor se considera primera entrega sujeta a IVA, incluso si ha habido contratos de arrendamiento con opción de compra. Sin embargo, si la transmisión la realiza una entidad que no es el promotor, la operación se califica como segunda entrega de edificación, la cual está exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992.
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