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A query was raised regarding whether the sale of a building under construction, acquired through foreclosure proceedings, is exempt from VAT. The DGT ruled that, as construction is not complete, the second delivery exemption does not apply and the transaction is subject to the tax.
Question raised: Liability and, where applicable, exemption of the Value Added Tax operation.
The exemption for second and subsequent deliveries of buildings requires that the construction or rehabilitation be completed. If the object of the delivery is a building in the construction phase, the concepts of first or second delivery and the corresponding exemption are not applicable. Therefore, the delivery of a building under construction carried out by entrepreneurs or professionals is subject to and not exempt from VAT.
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