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A company has requested clarification regarding the application of the VAT exemption for the second delivery of buildings and the liability for ITP/AJD when contributing an industrial warehouse to a new company. The DGT has determined that the transaction is subject to VAT but is exempt, and is also subject to ITP for corporate transactions, which is likewise exempt.
Cuestión planteada Aplicabilidad de la exención en el Impuesto sobre el Valor Añadido como segunda entrega de edificaciones, así como sujeción al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, tanto en su modalidad de Transmisiones Patrimoniales Onerosas como en la de Operaciones Societarias.
La aportación de la nave constituye una entrega de bienes sujeta al IVA, pero exenta por ser una segunda entrega de edificación tras más de dos años de uso. En cuanto al ITP y AJD, la operación es un hecho imponible de la modalidad de operaciones societarias y no de transmisiones patrimoniales onerosas por incompatibilidad. Dicha modalidad de operaciones societarias está exenta según la normativa vigente.
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