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V5069-26 24 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · nuda propiedad

Sale of an industrial vessel may be subject to VAT or ITPAJD depending on the status of the parties

The tax applicable to the sale of an industrial building with property held by a usufructuary and a naked proprietor is queried. The DGT clarifies that VAT applicability depends on whether the parties are entrepreneurs or professionals.

The question raised

Which tax should levy the sale of the warehouse, Value Added Tax or Transfer Tax on Onerous Transactions. In the event that the sale is subject to Value Added Tax, whether the waiver of the exemption with reverse charge could be requested.

The DGT's ruling

La nuda propiedad de la madre está sujeta pero exenta de IVA, permitiéndose la renuncia a la exención si el comprador tiene derecho a deducción. El usufructo está sujeto y no exento de IVA. La parte de la hija no está sujeta a IVA, sino a ITPAJD. Si la operación está sujeta y no exenta de IVA, se aplica el AJD pero no las transmisiones onerosas del ITPAJD.

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