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A query was raised regarding whether the sale of a property by a developer is subject to VAT or exempt, given that the property has been used uninterruptedly by a company executive for several years. The DGT ruled that if use for more than two years is proven, the transaction is considered a second supply and is therefore exempt from VAT.
Cuestión planteada 1.- Aplicación de la exención prevista en el artículo 20-Uno-22º de la Ley 37/1992.
Para que una entrega de edificación sea considerada primera entrega y esté sujeta a IVA, no debe haber sido utilizada ininterrumpidamente por su propietario durante un plazo igual o superior a dos años. Si la vivienda ha sido utilizada por la promotora por dicho periodo sin contrato de arrendamiento con opción de compra, la transmisión se califica como segunda entrega y está exenta de IVA. El adquirente no podrá renunciar a esta exención si actúa como consumidor final.
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