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A person acquires the dwelling in which they have resided for four years through subleasing. The DGT determines that the operation is a first supply of construction subject to VAT and not an exempt second supply.
Question posed: Consideration of the transfer by which the consultant acquires the dwelling as a first supply of construction or as a second supply exempt from Value Added Tax.
The transfer of the dwelling by the developer is considered a first supply subject to VAT, not an exempt second supply. Although the property has been used for more than two years, the law excludes from the consideration of a first supply cases where the acquirer is the one who has used the building during said period. As the consultant is the one who has inhabited the dwelling, the reduced rate of 10% applies.
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