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An individual has enquired whether the purchase of a property refurbished by a development company is subject to VAT. The DGT has ruled that, as it constitutes the first delivery of a building completed by the developer and has not been previously used by third parties, the transaction is subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión de la vivienda.
La transmisión de una edificación por parte de una sociedad promotora está sujeta al IVA si se considera una primera entrega. Para que sea primera entrega, la edificación debe ser entregada por el promotor y no haber sido utilizada ininterrumpidamente durante al menos dos años por su propietario o por titulares de derechos reales o arrendatarios. En este caso, al no haber sido ocupada ni arrendada desde su rehabilitación, la venta constituye una primera entrega sujeta al impuesto.
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