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The taxpayer wishes to purchase the industrial building that is currently leased. The DGT analyzes whether the sale is subject to VAT or if the exemption for second and subsequent deliveries of buildings applies.
Question raised 1.- Liability and, where applicable, exemption of the transaction for Value Added Tax.
The sale is subject to VAT because the selling company is a taxable person. The exemption for second deliveries depends on whether the seller is a developer and on the previous use of the property. If the seller is a developer and the property was used uninterruptedly for two years by the owner or tenants (without an option to purchase), it shall be an exempt second delivery, unless the acquirer is the person who used it. If these requirements are not met, it is a first delivery subject to VAT. In the event of an exemption, the acquirer could be the taxable person under the reverse charge mechanism if the exemption is waived.
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