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The applicant asks whether the purchase of a property from SAREB is subject to VAT or Transfer Tax (ITP). The DGT rules that the exemption for second and subsequent deliveries only applies if the building is completed, and that the delivery of works under construction is subject to VAT.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados.
Para aplicar la exención de las segundas y ulteriores entregas, es requisito esencial que la edificación esté terminada. Si el objeto es una edificación en fase de construcción, no se aplican los conceptos de primera o segunda entrega ni la exención. La terminación se acredita, por lo general, con el certificado final de obra. Si la edificación está en construcción, las entregas realizadas por empresarios están sujetas y no exentas de IVA.
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