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A company converting commercial premises into dwellings has requested a ruling on the taxation of its sales and the works contracted. The DGT has determined that if the works do not meet the requirements for rehabilitation, the sale constitutes a second delivery exempt from VAT, while the works are taxed at the standard rate.
Question posed: Whether the deliveries of the dwellings made by the consultant would be subject to, and where applicable exempt from, Value Added Tax.
If the works do not meet the qualitative and quantitative requirements for rehabilitation, the delivery of the property is taxable but exempt from VAT. In the event of a waiver of the exemption by a business purchaser, the reverse charge mechanism shall apply. The contracted renovation works shall be taxed at the general rate of 21% as they do not constitute rehabilitations nor meet the requirements for the reduced rate. If the delivery were taxable and not exempt, the rate would be 10% only if the dwellings possess a certificate of habitability or a first occupancy license.
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