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A community of property selling an industrial building used for its business activities has queried whether the transaction is subject to VAT or if an exemption applies. The DGT has determined that, as the transaction is not the first delivery made by a developer, it is exempt.
Cuestión planteada Aplicación de la exención prevista en el artículo 20-Uno-22º de la Ley 37/1992.
La transmisión de una edificación terminada por una comunidad de bienes que actúa como empresario es una segunda o ulterior entrega si no ha sido promovida por ella. En este caso, la entrega está exenta de IVA según el artículo 20.Uno.22º de la Ley 37/1992. No obstante, el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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