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V2938-21 19 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoconsumo de bienes

Transferring business premises to personal ownership constitutes self-supply subject to VAT, but may be exempt as a second supply

A carpentry professional has enquired about the taxation of premises acquired through leasing that they wish to transfer to their personal assets for use as a residence. The DGT indicates that this transfer constitutes a self-supply of goods subject to VAT, but will be exempt as it is considered a second supply of a building.

The question raised

Cuestión planteada Tributación de la operación de transmisión del local del patrimonio empresarial al particular a efectos del Impuesto sobre el Valor Añadido, así como tipo impositivo aplicable a dicha operación.

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