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A landlord asks whether the sale of their commercial property is exempt from VAT or subject to Patrimonial Transmissions. The DGT explains that, as it is not a first delivery, the sale is exempt from VAT, unless the seller waives this exemption so the buyer can claim the deduction.
Cuestión planteada Tributación de la transmisión del inmueble por el Impuesto sobre el Valor Añadido o, en su caso, por el Impuesto sobres Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados. Requisitos para la aplicación de la inversión del sujeto pasivo prevista en el artículo 84 de la ley del Impuesto sobre el Valor Añadido
La transmisión de un local comercial no es una primera entrega de edificación si el inmueble ha sido utilizado ininterrumpidamente por su propietario durante dos años o más. En ese caso, la operación está exenta de IVA, salvo que el sujeto pasivo renuncie a la exención cuando el adquirente sea un sujeto pasivo con derecho a deducción. Si se renuncia a la exención, el adquirente será el sujeto pasivo del IVA mediante inversión del sujeto pasivo. Si la operación está exenta de IVA, estará sujeta al Impuesto sobre Transmisiones Patrimoniales.
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