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An entity requested clarification regarding the rectification of VAT amounts charged on the acquisition of a building. The DGT clarifies that if the transaction is an exempt supply but the exemption has been waived, the reverse charge mechanism shall apply.
Question posed: Rectification of output tax in the event that the reverse charge mechanism is applicable.
En las entregas de edificaciones exentas según el artículo 20.Uno.22º de la Ley 37/1992, si el adquirente es un sujeto pasivo con derecho a la deducción total y se renuncia a la exención, resulta aplicable el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra e) de la Ley del Impuesto. Para que la renuncia sea válida, debe comunicarse fehacientemente al adquirente y este debe acreditar su condición de sujeto pasivo con derecho a la deducción.
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