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The applicant asks whether they can waive the VAT exemption when acquiring a building intended for tourist rentals and garages. The DGT rules that this is possible provided the purchaser is a taxable person and the intended activity generates a right to partial or full deduction.
Cuestión planteada Posibilidad de renuncia a la exención en la adquisición del edificio.
Si la transmisión no constituye una unidad económica autónoma, la entrega de edificaciones estará sujeta y exenta de IVA. No obstante, el sujeto pasivo puede renunciar a dicha exención si el adquirente es un empresario con derecho a la deducción total o parcial según su destino previsible. En este caso, al alquilar plazas de garaje (operación sujeta y no exenta), el adquirente tendría derecho a la deducción parcial, permitiendo la renuncia.
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