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A patrimonial society holding only immovable property asks whether the sale of a property under construction must be subject to VAT. The DGT responds that, as the society carries out no entrepreneurial or professional activity, it is not a VAT taxpayer.
Cuestión planteada Sujeción de la operación de venta de la vivienda sin acabar al Impuesto sobre el Valor Añadido en España.
Para que una operación esté sujeta al IVA, debe ser realizada por empresarios o profesionales en el desarrollo de su actividad. Si la sociedad se limita a la simple tenencia de bienes sin realizar actividad económica, no tiene la condición de empresario o profesional. En consecuencia, no debe repercutir el IVA en la venta de la vivienda ni tiene derecho a deducir las cuotas soportadas en su adquisición.
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