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A company enquired whether the sale of plots of land or the construction of dwellings upon them was subject to VAT and whether it could deduct the VAT paid on their acquisition. The DGT ruled that the mere ownership of property does not constitute a business activity and, therefore, does not allow for VAT deduction or subject the transactions to the tax.
Cuestión planteada 1.-Tributación en el Impuesto sobre el Valor Añadido de las referidas operaciones.
Una sociedad que se dedique a la mera tenencia de inmuebles sin realizar actividad empresarial no es empresario ni profesional a efectos del IVA. En este caso, la entrega de los inmuebles no está sujeta al impuesto y las cuotas soportadas en la adquisición no son deducibles. Si la entidad decide posteriormente afectar los bienes a una actividad económica, no podrá deducir las cuotas de la adquisición original si esta se hizo sin intención de destinarlos a dicha actividad. No obstante, si la entidad inicia la promoción de viviendas para su venta, adquirirá la condición de empresario y sus entregas estarán sujetas al impuesto.
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