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A real estate company inquires about VAT taxation upon the transfer of an office building without horizontal division. The DGT determines that the operation is subject to VAT, but the exemption will depend on whether each part of the building is considered a first or second delivery.
Question raised: Taxation of the transfer of the building within the scope of Value Added Tax.
The transfer of an office building is subject to VAT as it is carried out by a taxable person. If the parts of the building are capable of autonomous use, each must be analyzed separately: those meeting the requirements for first delivery shall be taxable and not exempt, while those that have been used uninterruptedly for more than two years by a third party shall be second deliveries, being taxable and exempt. The taxable person may waive the exemption on second deliveries if the acquirer is a taxable person with the right to deduction.
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