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A consultant acquiring a plot to build and sell an industrial warehouse has enquired about the taxability and the taxable person for the transaction. The DGT has determined that the sale constitutes a first delivery of a building subject to VAT and that the developer is the taxable person.
Cuestión planteada Sujeto pasivo en la transmisión.
La venta de una nave industrial por parte de un promotor constituye una primera entrega de edificaciones, por lo que está sujeta y no exenta de IVA. El sujeto pasivo de la operación es el empresario que realiza la entrega, debiendo repercutir el impuesto al tipo general del 21 por ciento. Este devengo se producirá en el momento del cobro total o parcial de los importes percibidos.
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