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A real estate developer has enquired whether the acquisition of a property containing a workshop under lease is subject to or exempt from VAT. The DGT has determined that, as the building has already been in use for more than two years, it constitutes a second transfer that is both subject to and exempt from VAT, unless it is intended for demolition.
Cuestión planteada 1.- Si la entrega de dicha parcela se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido por el artículo 20.Uno.20º o 22º de la Ley del Impuesto sobre el Valor Añadido.
La transmisión de una edificación que ha sido utilizada ininterrumpidamente por un periodo igual o superior a dos años se considera una segunda entrega de edificación, la cual está sujeta y exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. No obstante, si la edificación se destina a demolición previa a una nueva promoción, la operación no es exenta sino que tributa al tipo general por tratarse de una entrega de terreno. El sujeto pasivo puede renunciar a esta exención si el adquirente tiene derecho a la deducción.
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