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A company has queried whether the sale of a building, acquired as part of an autonomous economic unit, is classified as a first or second supply of a building. The DGT ruled that the acquirer subrogates into the position of the transferor; therefore, if the previous owner was a developer, the sale will be treated as a first supply subject to VAT.
Cuestión planteada Si la venta de dicha edificación está sujeta al Impuesto sobre el Valor Añadido.
Al transmitirse una unidad económica autónoma, el adquirente se subroga en la posición del transmitente respecto a la aplicación de la exención de entregas de edificaciones. Por tanto, la transmisión no sujeta de un patrimonio empresarial no agota el concepto de primera entrega. Si el transmitente original tenía la condición de promotor, la posterior transmisión por parte del adquirente será considerada primera entrega sujeta al Impuesto.
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