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A query was raised regarding whether the sale of a property built by a developer and occasionally rented is subject to VAT. The DGT has determined that if it is the first supply and the requirement for two years of continuous use has not been met, the transaction is subject to the tax.
Question posed: Subjectivity of the transfer to Value Added Tax.
The status of entrepreneur is acquired from the moment of acquiring assets with the intention of allocating them to development activities. The sale of a building by the developer constitutes a first supply subject to VAT if there has not been uninterrupted use of the property for a period equal to or greater than two years by its owner or tenants. If such a period of use is met, the transfer shall be a second supply, which shall be both subject to and exempt.
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