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A real estate developer asks whether IVA on properties acquired for rehabilitation and resale, but currently rented, is deductible. The DGT responds that actual rental constitutes a change of affectation to a distinct sector, resulting in self-consumption.
Cuestión planteada Régimen de deducciones aplicables al Impuesto sobre el Valor Añadido soportado como consecuencia de la adquisición de inmuebles por la consultante para su rehabilitación cuando existen viviendas que se encuentran arrendadas en el momento de la compra.
La utilización efectiva de viviendas para arrendamiento constituye un cambio de afectación de un sector (promoción) a otro diferenciado (arrendamiento). Al tener la actividad de arrendamiento de vivienda un porcentaje de deducción del 0%, el IVA soportado por dichas viviendas no será deducible. En caso de que la vivienda se venda finalmente, se deberá realizar la regularización correspondiente si se encuentra en el periodo de regularización.
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