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Co-owners are selling a property containing a building that will be demolished by the developer to construct new villas. The DGT has ruled that the transaction is subject to VAT due to the sellers' status as business entities, and the general rate of 21% must be applied.
Question posed: Subjectivity of the sale to Value Added Tax or to Transfer Tax and Documented Legal Acts.
Owners of a property intended for lease acquire the status of entrepreneurs or professionals for VAT purposes upon selling it. The exemption for subsequent deliveries of buildings does not apply if the building is subject to demolition for a new development. As the actual object is the land rather than the building, the reduced rate of 10% is not applicable, but rather the general rate of 21%.
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