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An association inquired whether the sale of a property intended for hotel use could be considered a non-taxable transaction or if the VAT exemption could be waived. The DGT ruled that the sale of the property alone constitutes a mere transfer of goods subject to VAT, and that the exemption may be waived provided the purchaser is entitled to VAT deduction.
Question posed: Taxation of the acquisition of the real estate property. Possibility of applying the waiver of exemption and the application of the reverse charge mechanism.
La transmisión de un inmueble no es una operación no sujeta a menos que se acompañe de una estructura organizativa que permita desarrollar una actividad empresarial autónoma. Si se trata de una segunda entrega de edificación, la operación estará sujeta y exenta, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente es un empresario con derecho a la deducción según los requisitos legales. En caso de renuncia, el adquirente será el sujeto pasivo de la operación.
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