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A query was raised regarding whether the acquisition of a property by a consultant constitutes a first supply of a building or a second supply exempt from VAT. The DGT ruled that if the property has not been used continuously by its owner or tenants for at least two years, the transfer by the developer is a first supply subject to VAT.
Cuestión planteada Consideración de la transmisión por la que la consultante adquiere la vivienda como primera entrega de edificación o como segunda entrega exenta del Impuesto sobre el Valor Añadido.
Para que una transmisión sea considerada primera entrega de edificación sujeta a IVA, debe ser realizada por el promotor, sobre una edificación terminada y sin que haya existido un uso ininterrumpido por su propietario o titulares de derechos reales por un plazo igual o superior a dos años. Si se cumple este plazo de uso, la entrega será una segunda entrega exenta, salvo que el adquirente sea quien haya utilizado la edificación durante dicho periodo. En el caso concreto, si la vivienda solo ha tenido alquileres vacacionales breves sin alcanzar los dos años ininterrumpidos, la entrega es una primera entrega sujeta a IVA.
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