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A company has enquired whether it can apply the reverse charge mechanism when purchasing a leased commercial premises. The DGT has ruled that since the lessor is a taxable person, they may waive the VAT exemption on the property transfer provided legal requirements are met, thereby making the purchaser the taxable person.
Question posed: Waiver of the Value Added Tax exemption and application of the reverse charge mechanism.
The lessor of a commercial premises is considered an entrepreneur or professional. The transferor may waive the exemption on second and subsequent deliveries of buildings if the transferee is a taxable person with the right to deduction. In this case, the transferee shall be the taxable person for the transaction and the transferor shall not charge VAT on the invoice, and must include the reverse charge mention.
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