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A developer that leased residential properties intended for sale has enquired whether the subsequent sale is subject to VAT or constitutes self-consumption. The DGT has determined that the sale qualifies as a second exempt supply if the property has been leased for more than two years.
Question posed: Liability and, where applicable, exemption from Value Added Tax, as well as whether it may constitute a case of self-supply of goods.
The sale of buildings constitutes a second exempt supply of VAT if the property has been used uninterruptedly by its owner or tenants for a period equal to or greater than two years. If these requirements are met, the supply to third parties other than those who used them shall be subject to and exempt from VAT. The sale of an asset used in a leasing activity does not constitute self-supply of goods.
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