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The consultant asks whether the purchase of a new-build property from the developer, which has been occupied for more than two years, is subject to VAT or ITPAJD. The DGT responds that, having been used for more than two years, it is considered a second delivery of a building, and is therefore subject to and exempt from VAT, but is subject to ITPAJD.
Question posed: Subjectivity of the delivery to Value Added Tax or to the Tax on Property Transfers and Documented Legal Acts.
If a property has been used uninterruptedly by its owner or holders of real rights for a period equal to or greater than two years, the delivery by the developer is not a first delivery, but a second delivery of a building. This operation is subject to and exempt from VAT. As it is a VAT-exempt delivery, the transfer is subject to the onerous property transfers modality of the ITPAJD.
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