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The query examines whether a company engaged in property development and leasing may opt out of the VAT exemption when acquiring a building intended for rental. The DGT rules that opting out is permissible provided the purchaser is a taxable person with the right to deduction, even if they operate in distinct sectors of activity.
Cuestión planteada Tributación en la venta del edificio destinado al arrendamiento y posibilidad de renuncia a la exención si la consultante se dedica tanto a la promoción como al arrendamiento de inmuebles.
La transmisión de un edificio destinado al arrendamiento está, en principio, exenta de IVA. Sin embargo, el transmitente puede renunciar a dicha exención si el adquirente es un empresario o profesional con derecho a la deducción total o parcial. Esta posibilidad de renuncia se mantiene aunque el adquirente desarrolle sectores diferenciados de actividad, como la promoción y el arrendamiento. En este caso, el adquirente será el sujeto pasivo de la operación.
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