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A taxpayer asks about VAT liability and the taxpayer's investment after awarding a plot with a building in an administrative auction. The DGT explains that VAT applicability depends on whether the owner is a business operator, whether the building is a first or second delivery, and the bidder's powers.
Question raised: Taxation of the operation for Value Added Tax purposes and the applicability of the reverse charge mechanism.
If the owner is a business owner and the property is used for their business activity, the transfer is subject to VAT. The operation shall be exempt if it constitutes a second delivery of a completed building, unless the exemption is waived. The successful bidder, if a business owner, may invoice and settle the tax on behalf of the taxable person, or be the taxable person under the reverse charge mechanism if the requirements of Article 84.One.2.e) are met. For the reverse charge mechanism, the successful bidder must hold the status of business owner or professional.
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