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A legal professional inquires about the application of the passive taxpayer's investment and VAT deduction when purchasing a commercial property from a developer. The DGT clarifies that the transaction is subject to VAT, and the reduced rate applies if the property is suitable for residential use.
Question raised: It questions the possibility of applying the reverse charge mechanism provided for in the Value Added Tax Law and, where applicable, the possibility of deducting the Value Added Tax accrued in the described transaction.
The delivery of the building by the developer is considered a first delivery subject to VAT. The tax rate shall be 10% if the property is suitable for use as a dwelling (possessing a certificate of habitability or a first occupancy license), regardless of whether its intended use is professional. The acquirer may deduct the tax incurred provided that the legal requirements for deduction are met.
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