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A real estate developer inquired whether allocating newly built properties intended for sale to a special leasing regime constitutes self-supply. The DGT ruled that self-supply does occur due to a change in the differentiated sector and details the taxable base and applicable rate.
Cuestión planteada Existencia de un autoconsumo a efectos del Impuesto sobre el Valor Añadido por cambio de afectación de las referidas viviendas. En su caso, base imponible y tipo impositivo aplicable a dicho autoconsumo.
El cambio de afectación de bienes de un sector a otro diferenciado de la actividad empresarial constituye un autoconsumo de bienes sujeto a IVA. La base imponible será el coste de los bienes o servicios utilizados para su obtención, incluyendo gastos de personal, o el valor en el momento de la entrega si ha habido alteraciones. Se aplicará el tipo del 4% si la entidad tiene la intención confirmada de dedicarse al arrendamiento bajo el régimen especial de la Ley del Impuesto sobre Sociedades y cumplir los requisitos de bonificación.
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