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An individual has enquired whether the acquisition of a property through the contribution of assets to a company is exempt from VAT. The DGT clarifies that the exemption for second deliveries applies only to completed buildings, not to those under construction.
Cuestión planteada Si dicha entrega se encontraría exenta del Impuesto sobre el Valor Añadido.
La entrega de una edificación en construcción no puede calificarse como primera o segunda entrega, por lo que está sujeta al IVA. Para que una entrega sea considerada primera entrega y pueda dar lugar a exenciones posteriores, la edificación debe estar terminada. La terminación se acredita generalmente con el certificado final de obra. Si la transmisión previa fue la primera entrega de una edificación terminada, la entrega actual será una segunda o ulterior entrega y estará exenta de IVA.
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