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A developer asks whether the contribution of a building to a company is subject to VAT and whether VAT on construction can be deducted. The DGT responds that such contribution is a taxable operation and not exempt, and that initial deductions must be corrected if the intended purpose changes.
Cuestión planteada Si la aportación del inmueble a la sociedad sería una operación sujeta al Impuesto sobre el Valor Añadido y si, en ese supuesto, la consultante tendría derecho a la deducción de las cuotas soportadas y no deducidas en la construcción del edificio mencionado.
La aportación de inmuebles a una sociedad constituye una entrega de bienes sujeta y no exenta al IVA al ser la primera transmisión del promotor. Si el destino previsible de los inmuebles era el arrendamiento de vivienda (exento), las cuotas soportadas en la construcción no debieron deducirse. Si se produce un cambio de destino previsible antes de la entrada en funcionamiento del bien, se debe rectificar la deducción de una vez mediante el artículo 114 de la Ley del IVA.
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