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A developer has enquired whether dwellings obtained through the subdivision of existing homes or the conversion of commercial premises constitute a first supply for VAT purposes, and whether they may waive the VAT exemption. The Directorate-General for Taxes (DGT) has ruled that, as these do not constitute rehabilitation works, they are considered exempt second-hand supplies, and the exemption cannot be waived if there is no right to VAT deduction.
Cuestión planteada Si las entregas de las viviendas resultantes de la segregación tendrían la consideración de primera entrega a efectos del Impuesto sobre el Valor Añadido. Si en las adquisiciones se podría renunciar a la exención del Impuesto sobre el Valor Añadido. En su caso, tipo del Impuesto aplicable a las adquisiciones y posteriores entregas de las viviendas.
Si las obras realizadas no cumplen los requisitos para ser consideradas de rehabilitación, la entrega del inmueble resultante se considera segunda o ulterior entrega exenta de IVA. En este caso, si las viviendas adquiridas se destinan a operaciones que no generan derecho a deducción, no es posible renunciar a la exención. Si se aplicara la renuncia y la entrega fuera sujeta, el tipo reducido del 10% se aplica si el edificio es apto para vivienda, lo que requiere cédula de habitabilidad o licencia de primera ocupación.
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