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V0671-17 15 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · puntos de amarre

Sale of a mooring berth by a company is subject to VAT and exempt as a second delivery of buildings

A real estate company has enquired whether the sale of a mooring berth is subject to VAT and if it can waive the exemption. The DGT has determined that mooring points constitute buildings and that the sale is an exempt second delivery, with no possibility of waiving the exemption since the buyer is an individual.

The question raised

Taxability of the transaction and possible exemption thereof. Possibility of waiving the exemption, where applicable.

The DGT's ruling

Mooring points in marinas are considered buildings as they are permanent constructions for an autonomous activity. The sale of a mooring berth by a commercial entity is a transaction subject to VAT which, since it is not carried out by the developer, constitutes a second delivery of buildings subject to and exempt from VAT. The waiver of the exemption is not applicable because the acquirer is a natural person without the status of entrepreneur or professional.

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