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A company enquired whether a transferor engaged in both taxable and exempt activities could waive the exemption applicable to the second delivery of buildings. The DGT ruled that this is possible provided the transferee is a taxable person entitled to VAT deduction.
Question raised: Possibility of the transferor waiving the exemption provided in Article 20.One.22 of Law 37/1992.
The transferor may waive the exemption for second and subsequent deliveries of buildings if the transferee is a taxable person acting in the course of their business or professional activities and is entitled to full or partial deduction of the tax. No limitations are established based on the transferor's right to deduct in the transaction. Upon waiver, the delivery becomes subject to VAT.
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