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The DGT states that if the works are for rehabilitation and there is an intention to sell or rent, the condition of entrepreneur or professional is acquired.
Question posed Clarification of the binding ruling of November 23, 2023, V3062-23, regarding the status of entrepreneur or professional in Value Added Tax for the married couple selling the building.
The status of entrepreneur is acquired by carrying out rehabilitation works with the intention of allocating the property to its sale, adjudication, or transfer. For the works to be considered rehabilitation, they must meet a qualitative requirement (more than 50% of the cost in structural elements, facades, or roofs, or analogous/related elements) and a quantitative requirement (cost exceeding 25% of the value of the building excluding the land). The intention to allocate the asset to business activity is a matter of fact that must be proven through admissible means of evidence.
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