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A property developer has requested clarification regarding the VAT treatment when acquiring an office building to convert it into residential units and storage rooms. The DGT explains that if the works meet the requirements for renovation, the purchase is not exempt, and the subsequent sales will constitute the first supply subject to the reduced rate.
Cuestión planteada Si la adquisición del edificio por la consultante estaría sujeta y, en su caso exenta, del impuesto sobre el valor añadido y, en su caso, posibilidad de renunciar a la exención.
Si las obras cumplen los requisitos cualitativos (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y cuantitativos (coste superior al 25% del valor del inmueble sin el suelo), la adquisición no estará exenta y las ventas posteriores serán la primera entrega sujeta a IVA. En este caso, las viviendas tributarán al tipo reducido del 10%. Si no se cumplen los requisitos de rehabilitación, la adquisición estará exenta y las ventas posteriores serán segundas entregas, sujetas pero exentas, permitiendo la renuncia a la exención.
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