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The taxpayer asks whether purchasing a property from an entity that has leased it under a lease-purchase agreement is subject to VAT or exempt. The DGT determines that the transaction is exempt as it constitutes a second transfer of a building.
Question raised: Liability for Value Added Tax and, where applicable, exemption.
The transfer of a dwelling constitutes a second supply exempt from VAT if the acquirer is a person other than the one who used the building uninterruptedly for a period equal to or greater than two years. In this case, as the acquirer is different from the tenants who occupied the property, it is considered a second supply pursuant to Article 20.One.22 of Law 37/1992. The waiver of the exemption is not applicable if the acquirer is an individual acting not as an entrepreneur or professional.
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