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The consultant asks about VAT applicability and incidence on the delivery of a house and garages received from a developer, and on a rural plot. The tax authority clarifies that the house may be subject to VAT if it is the developer's first delivery and specifies when the tax arises.
The VAT treatment depends on whether the property is the developer's first delivery, affecting both liability and incidence timing.
The tax team reviews your specific situation.
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