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A commercial entity has enquired whether the transfer of a building, which the purchaser intends to renovate for use as their primary residence, is exempt from VAT. The DGT has ruled that the transaction is subject to VAT because the exemption does not apply when the renovation is carried out by the purchaser.
Cuestión planteada Si dicha entrega se encuentra exenta del Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable.
La entrega de una edificación no está exenta de IVA si el adquirente es quien realiza las obras de rehabilitación. Si el inmueble es apto para uso de vivienda (cuenta con cédula de habitabilidad o licencia de primera ocupación) y no está destinado a demolición, se aplicará el tipo reducido del 10%. En caso contrario, se aplicará el tipo general del 21%.
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