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A married couple agrees with a builder to pay for services through the transfer of one of the constructed buildings. The DGT analyses whether this transaction is subject to VAT or to Transfer Tax (ITP/AJD) depending on the couple's status as businesspeople and the intended use of the property.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre Transmisiones Patrimonales Onerosas de la citada operación.
La entrega de la edificación como dación en pago no tributa en IVA si los transmitentes no tienen la condición de empresarios o profesionales. Si el matrimonio fuera empresario con ánimo de venta o cesión, la entrega de la edificación podría estar sujeta al IVA, pudiendo aplicarse la exención de segundas y ulteriores entregas. En cuanto al ITP y AJD, si la operación no está sujeta al IVA por no ser el transmitente empresario, la transmisión del inmueble tributará por la modalidad de transmisiones patrimoniales onerosas.
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