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An entrepreneur inquired whether the purchase of a property under construction by a bank is subject to VAT or to Transfer Tax (ITP/AJD). The Directorate General for Tax (DGT) ruled that, as it is an unfinished building without a final certificate of completion, the transaction is subject to VAT at the general rate of 21%.
Cuestión planteada El consultante, un empresario acogido al régimen general del IVA, se plantea la posibilidad de adquirir el bien y desea saber si en caso de adquirir la vivienda para uso particular o en caso de que se destinase la totalidad del inmueble a su actividad empresarial, si las referidas operaciones estarían sujetas al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Y, en caso de aplicarse el Impuesto sobre el Valor Añadido, si podría deducirse el 100%.
Si la edificación no cuenta con certificado final de obra, se considera edificación en curso y su transmisión está sujeta y no exenta de IVA. Al no ser apta para su utilización como vivienda en ese estado, se aplica el tipo general del 21%. Si la vivienda estuviera terminada, la entrega podría estar exenta, salvo que el transmitente renuncie a la exención. La sujeción al IVA excluye la aplicación de la modalidad de transmisiones patrimoniales onerosas del ITP y AJD.
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