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A company inquires about the taxation of a lease agreement with an option to purchase, where the lessee will renovate the properties to sublet them as residential housing. The DGT determines that, as there is a business subletting purpose, the operation does not benefit from the residential exemption.
Question raised 1st. Whether the assignment of the properties is subject to and exempt from Value Added Tax.
The leasing of residential property is exempt from VAT when the use is for the lessee themselves as the final consumer. However, if the lessee is a business entity that assigns the property to third parties (subletting), the operation is subject to and not exempt from VAT. In the case of an option to purchase, the transfer of the property will be a second exempt supply if it is not the first supply by the developer. The assignment of the option to purchase right to third parties is taxed at 21% as it constitutes a provision of services.
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