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A property developer has requested clarification on the VAT rate applicable to the transfer of a five-storey residential building before its construction is complete. The Directorate-General for Taxes (DGT) has ruled that, as the building is unfinished, it is not fit for residential use and therefore the standard VAT rate must be applied.
Question posed: Tax rate applicable to said transfer.
To apply the reduced rate of 10%, the building or part thereof must be suitable for use as a dwelling at the time of delivery. A property under construction lacks this suitability. Therefore, the general tax rate of 21% must be applied (according to the regulations in force as of September 2012).
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