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An architect inquires whether the sale of a premises she has renovated is exempt from VAT or if the reverse charge mechanism applies. The DGT clarifies that if the works meet the requirements for renovation, the sale is considered a first supply and is subject to VAT.
Question posed: Whether the exemption from Value Added Tax provided for in Article 20.One.22 of Law 37/1992 would apply to the delivery of said premises and, where applicable, the possible application of the reverse charge rule.
If the works meet the qualitative requirements (more than 50% of the cost in structural elements, facades, or roofs) and quantitative requirements (cost exceeding 25% of the value of the property excluding the land), the delivery is considered a first delivery and is subject to VAT. In the event that it is not a rehabilitation, the exemption may be waived if the acquirer is a taxable person with the right to deduction. Regarding the reverse charge mechanism for the taxable person, if four years have passed since the accrual, it is not possible to rectify the tax amounts.
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