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A property developer enquired whether the sale of a commercial premises, which had been leased with a purchase option for over two years, was exempt from VAT. The DGT ruled that the sale is subject to the tax because use via a purchase option does not exhaust the first delivery.
Question posed: Whether said transfer is exempt from Value Added Tax.
The use of a building through lease agreements with an option to purchase, regardless of their duration, does not exhaust the first delivery of the building. Therefore, the transfer of the premises continues to be considered a first delivery and is subject to the general VAT rate. The exemption for subsequent deliveries does not apply in this case.
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