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A company has requested clarification on the VAT rate applicable to the purchase of four new-build single-family homes from Sareb that lack a first occupation licence. The DGT explains that the transaction may be exempt if it constitutes a second or subsequent delivery; however, if VAT is applicable, the rate will depend on whether the property is deemed fit for residential use.
This ruling clarifies the VAT implications for new-build properties lacking formal occupation licences, potentially increasing the tax burden from reduced rates to the standard 21% rate if exemption criteria are not met.
The tax team reviews your specific situation.
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