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A taxpayer inquired whether they could waive the VAT exemption on the sale of two properties and if they could apply reduction coefficients for Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the exemption may be waived if the buyer is a taxable person entitled to deduction, and that the reduction provided for in the ninth transitional provision of the IRPF Act may be applied.
Question raised 1.) Whether the waiver of the VAT exemption can be effected for both properties.
The transfer of real estate forming part of business assets is subject to VAT, although it may be exempt. The taxable person may waive such exemption if the acquirer is a taxable person with the right to full or partial deduction. Regarding Personal Income Tax (IRPF), the reduction provided in the ninth transitional provision is applicable to assets de-allocated more than three years in advance and acquired before 1995.
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