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A query was raised regarding whether the transfer of a property for comprehensive renovation is VAT exempt or considered a transfer for demolition. The DGT clarifies that the exemption does not apply if the works qualify as renovation under legal requirements, meaning the transaction remains subject to tax.
Question posed: Applicability of the exemption provided for in Article 20.One.22 of the Value Added Tax Law or its exclusion on the grounds of being considered a supply of a building for demolition. In the event that the exemption applies, the 70 percent reduction regulated in Catalan Law 31/2002 for the Transfer Tax and Documented Legal Acts Tax.
If the works meet the requirements for rehabilitation (primary purpose of reconstruction and cost exceeding 25% of the value), the exemption under Article 20.One.22.A) is not applicable and the supply shall be subject to VAT. If they do not meet said requirements, the operation remains subject but exempt. The status of the transferor as a businessperson determines whether the operation is subject to VAT or to Transfer Tax.
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