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A company sought clarification on whether the sale of six independent photovoltaic plants was subject to VAT or ITPAJD. The DGT ruled that the transfer is subject to VAT, but may be exempt if classified as a second building delivery, which could subsequently trigger ITPAJD liability.
Cuestión planteada Primera: Teniendo en cuenta que se va a proceder a la venta de seis plantas fotovoltaicas independientes, y otras dos plantas van a seguir permaneciendo en la sociedad, la entidad consultante se plantea si la venta de los seis parques solares independientes está sujeta al Impuesto sobre el Valor Añadido o, en su caso, al Impuesto sobre Transmisiones Patrimoniales Onerosas.
La transmisión de las plantas no constituye una unidad económica autónoma sin soporte técnico-administrativo, por lo que está sujeta al IVA. Los parques solares se consideran edificaciones, lo que permite la exención de la segunda entrega de edificaciones, salvo renuncia expresa. Si se renuncia a la exención de IVA, la operación estará sujeta a este impuesto. Por otro lado, al ser bienes inmuebles, la transmisión estará sujeta al ITPAJD si la entrega de bienes está exenta de IVA o si la transmisión del patrimonio empresarial no queda sujeta al IVA.
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