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The taxpayer asks whether it is possible to waive the VAT exemption on the transfer of commercial premises and instead apply the reverse charge mechanism. The DGT rules that this is permissible provided the legal requirements for the waiver are met and the purchaser is entitled to VAT deduction.
Question raised: Possibility of waiving the Value Added Tax exemption and application of the reverse charge mechanism.
The transfer of second or subsequent deliveries of buildings is exempt from VAT, but the taxable person may waive said exemption. To do so, it must be reliably communicated to the acquirer prior to or simultaneously with the transaction, and the acquirer must prove their status as a taxable person with the right to full or partial deduction. In this case, the transaction shall be subject to the general rate and the reverse charge mechanism shall apply, whereby the acquirer shall be the taxable person for the tax.
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