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A municipality asks whether acquiring real estate through a global transfer of assets and liabilities exhausts the exemption for first delivery of new construction. The DGT responds that if the exemption under non-taxability due to transfer of an autonomous economic unit applies, the subsequent delivery of the property is considered first delivery and is subject to VAT.
Cuestión planteada Si la referida cesión global de activo y pasivo agotó la primera transmisión del referido inmueble a efectos de lo exención prevista en el artículo 20.Uno.22º de la Ley 37/1992. En su caso, tipo impositivo aplicable a la transmisión actual de la vivienda.
Si la adquisición de los inmuebles se realiza bajo el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992, la transmisión posterior de la vivienda no se considera segunda entrega. En el caso de arrendamientos con opción de compra, la entrega de bienes se produce cuando se ejercita la opción, siendo esta una primera entrega sujeta a IVA. El tipo aplicable será el 4% si es vivienda de protección oficial (régimen especial o promoción pública) o el 10% en otros casos.
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