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A City Council inquires whether the acquisition of a building (former Post Office headquarters) is subject to VAT. The DGT explains that if the transferring entity is the developer and certain requirements are met, the operation will be a first delivery subject to VAT at 21%, but if it is a second or subsequent delivery, it will be exempt.
Question posed: Whether the delivery of said real estate will be subject to Value Added Tax.
The delivery of a building shall be subject to VAT if the requirements for a first delivery are met: that it is carried out by the developer, that the construction is completed, and that it has not been used uninterruptedly by the owner or holders of real rights for two years or more. If it is a second or subsequent delivery, the operation shall be subject to and exempt from VAT. In the event of VAT exemption, the transfer of real estate shall be subject to the onerous transfer of assets modality of the ITPAJD.
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