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A City Council wishes to transfer to the owners of social housing the portion of land corresponding to each dwelling. The DGT determines that the transfer of land is inseparable from the building and applies the reduced rate or the exemption depending on the case.
Question posed: Whether said transfer would be subject to and, where applicable, exempt from Value Added Tax
The transfer of land is not a delivery of goods independent of the building. The 4% rate shall apply if the purchaser is the original purchaser of the surface ownership of the airspace. Conversely, if the purchaser is a second or subsequent purchaser of the airspace, the transfer of land shall be exempt if the dwelling has been used uninterruptedly for a period equal to or greater than two years by persons other than the current purchaser.
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