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An individual is inquiring whether the purchase of a property under construction from two private individuals is subject to VAT or Transfer Tax. The DGT rules that, as the sellers are not engaged in business or professional activity, the transaction is not subject to VAT.
Question posed: Whether the current transfer of said dwelling would be subject to Value Added Tax or to the onerous transfer of assets modality of the Transfer Tax and Stamp Duty.
The transfer of a house under construction is not subject to VAT because the transferors do not hold the status of entrepreneurs or professionals. A person who builds a house for their own use is not considered a developer, even if they subsequently decide to sell it. Therefore, the operation could be subject to the onerous transfer of assets modality of the Transfer Tax.
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