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A company that acquired commercial premises as an investment asset intends to sell them to an individual. The DGT has ruled that the sale is exempt from VAT as it constitutes a second delivery of a building; however, the company must regularise the deductible VAT incurred during the initial purchase.
Question raised: Taxation of the transaction for Value Added Tax purposes.
The transfer of a building constitutes a second supply exempt from VAT pursuant to Article 20.One.22 of Law 37/1992, provided that the acquirer is not a businessperson or professional. As it concerns an investment good whose supply is exempt, the regularization of the deductible tax amounts incurred during the acquisition must be carried out during the nine-year regularization period for buildings.
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