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An individual has enquired whether the acquisition of a new parking space by an entity that purchased it from a developer is subject to VAT. The DGT explains that liability depends on whether the seller is considered a developer, either by having constructed the building or by having acquired it as part of an autonomous economic unit.
Cuestión planteada Tributación de la adquisición de la plaza de garaje por la consultante en el ámbito del Impuesto sobre el Valor Añadido.
La transmisión de una plaza de garaje por un empresario es una operación sujeta al IVA. Si el vendedor es el promotor y la edificación no ha sido utilizada ininterrumpidamente por dos años, se considera primera entrega sujeta y no exenta con un tipo del 21%. No obstante, si el vendedor adquirió la edificación como parte de una unidad económica autónoma (no sujeción del art. 7.1), se le considera promotor para efectos de la primera entrega. En caso contrario, la entrega estará sujeta pero exenta de IVA.
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