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A query was raised regarding whether the VAT exemption on the sale of commercial premises can be waived and whether the investment good deduction must be regularised. The DGT ruled that waiving the exemption is possible if the buyer is a taxable person with the right to deduction, and that regularisation must be carried out based on the remaining regularisation period.
Cuestión planteada Si en la venta del local puede renunciarse a la exención del artículo 20.Dos de la Ley 37/1992 y si procede regularizar la deducción efectuada de las cuotas del Impuesto soportado por la adquisición de bienes de inversión.
La entrega de un local puede estar sujeta y exenta, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo que actúa en el ejercicio de sus actividades empresariales o profesionales y tiene derecho a la deducción. En caso de renuncia, se aplicará la inversión de la condición de sujeto pasivo. Respecto a los bienes de inversión, se debe practicar una regularización única de las cuotas soportadas por el tiempo que quede por transcurrir del periodo de regularización.
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