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The applicant asks whether purchasing a plot with a built dwelling is subject to 21% VAT or Transfer Tax (ITPAJD). The DGT rules that if it is a second or subsequent delivery of a completed building, it is exempt from VAT and subject to ITPAJD; if not exempt, a 10% rate applies if it is suitable for residential use, otherwise 21% applies.
Cuestión planteada Sujeción de la transmisión descrita al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la transmisión es una segunda o ulterior entrega de una edificación terminada, estará exenta de IVA, salvo los supuestos de exclusión legales, quedando sujeta a ITPAJD. Si la entrega no está exenta, aplicará el tipo reducido del 10% si el inmueble dispone de cédula de habitabilidad o licencia de primera ocupación y es apto para uso de vivienda, o el tipo general del 21% si no se cumplen estos requisitos. El IVA tiene carácter excluyente de la modalidad de transmisiones onerosas del ITPAJD.
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