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A construction company has enquired about the application of the reverse charge mechanism when acquiring a commercial premises through a judicial auction. The DGT clarifies that, if the transfer is not exempt, the purchaser shall be the taxable person for the transaction.
Question raised: Application of the reverse charge mechanism.
The transfer of a premises in a judicial auction is subject to VAT if the property was used for the transferor's activity. If the operation constitutes a second delivery of a building, it may be exempt, unless such exemption is waived. In the event that the operation is taxable and not exempt, the acquirer shall be the taxable person for the tax pursuant to Article 84.One.2.º, letter e) of the VAT Law.
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