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V0709-18 16 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · primera entrega

Transfer of property after two years of use by the developer may be considered a second supply exempt from VAT

A local council consulted whether the sale of garages, which had been used as a warehouse and headquarters, constituted a first or second supply of buildings. The DGT ruled that if the property has been used uninterruptedly by the owner for more than two years, the transfer is a second supply and is therefore exempt from VAT.

The question raised

Cuestión planteada Si la entrega de estos inmuebles constituye una primera o segunda entrega de edificaciones y su tributación en el Impuesto sobre el Valor Añadido.

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What is published here, applied to a company or a specific case. The first meeting is free.

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