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A query was raised regarding whether the sale of a new property, used by a developer as a sales office for more than two years, is subject to VAT or ITP. The DGT ruled that, as the two-year usage period has been exceeded, the transaction does not constitute a first delivery and is therefore exempt from VAT, meaning it must be taxed under ITP.
Cuestión planteada Si la transmisión de dicha vivienda está sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, dado que el promotor no puede demostrar el uso de la referida vivienda como oficina de ventas más que mediante las facturas del consumo eléctrico de la misma.
Si el promotor utiliza el inmueble por un plazo igual o superior a dos años, la transmisión no se considera primera entrega y está exenta de IVA. Al no poder renunciar a la exención por no ser el adquirente sujeto pasivo de IVA, la operación queda sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD. La determinación de si se ha cumplido el plazo de dos años es una cuestión de hecho que debe apreciar la oficina gestora.
What is published here, applied to a company or a specific case. The first meeting is free.
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