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A property developer has requested clarification regarding the VAT treatment when allocating housing stock to leasing and the application of the special Corporate Tax regime through a demerger. The DGT has determined that the self-consumption operation is taxable and analyses the conditions for the leasing regime.
Cuestión planteada En relación con el tratamiento de la operación en el Impuesto sobre el Valor Añadido:
El cambio de afectación de inmuebles de promoción a arrendamiento constituye un autoconsumo de bienes sujeto a IVA. Se aplica el tipo del 10% (o 4% si se cumplen requisitos específicos de la Ley del IVA y el régimen especial de IS). La base imponible será el coste de los bienes o su valor en el momento de la entrega si han experimentado alteraciones. Para que una escisión con fin de acogerse al régimen de arrendamiento sea válida, debe responder a motivos económicos y no solo a una ventaja fiscal.
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