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An entity inquired whether the purchase of a residential building with a final works certificate but without essential urban services (such as potable water) was exempt from VAT. The DGT responds that, as the urbanization is not complete, it is not considered a first delivery and must be taxed at the general rate.
Question posed: Whether the acquisition made by the inquiring entity would be exempt from Value Added Tax.
To apply the exemption for the first delivery of buildings, it is an essential requirement that the construction be completed. The lack of implementation of essential urban services, such as the supply of potable water, qualifies the building as unfinished, even if a final works certificate exists. In this case, the operation is subject to the general rate of 21% as it concerns a building under construction.
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