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An individual enquired whether the purchase of a dwelling, together with land containing a swimming pool, a garage, and a tennis court, was exempt from VAT. The Directorate-General for Tax (DGT) ruled that, as these constitute second or subsequent transfers of buildings, the transaction is exempt from VAT.
Cuestión planteada Si resulta de aplicación la exención del Impuesto sobre el Valor Añadido establecida en el artículo 20.Uno.22º de la Ley 37/1992 a la adquisición de ambos inmuebles.
La exención del artículo 20.Uno.22º de la Ley 37/1992 se aplica a las segundas y ulteriores entregas de edificaciones y de los terrenos en que estén enclavadas. Construcciones como piscinas, garajes o pistas de tenis se consideran edificaciones si están unidas permanentemente al suelo y son susceptibles de utilización autónoma e independiente. En este caso, la transmisión queda sujeta al Impuesto sobre Transmisiones Patrimoniales.
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