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A company bought hotel units to operate as hotels, but after renovating them decides to sell them as residential properties. Hacienda examines the deductibility of IVA on the purchase and renovations, and how the final sale should be taxed.
Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido de las operaciones anteriores y, en concreto:
Si las reformas no son de rehabilitación, la venta de los inmuebles como viviendas está exenta de IVA por ser una segunda o ulterior entrega. Dado que el destino previsto inicial era la explotación de apartahoteles, el cambio de uso obliga a regularizar las deducciones de IVA practicadas en la adquisición y en las reformas. La regularización debe ajustarse a la normativa de bienes de inversión y rectificación de deducciones según el caso.
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