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A query was raised regarding whether the sale of a building acquired as an autonomous economic unit constitutes a first or second VAT supply. The DGT has determined that if the property has been leased without an option to purchase for more than two years, the transfer is a second supply, subject to VAT and potentially exempt.
Question posed Clarification as to whether the sale of said building constitutes a first or second delivery for the purposes of Value Added Tax.
The transfer of a leased building without an option to purchase for a period exceeding two years constitutes a second taxable delivery that is exempt from the Tax. This condition is maintained unless the acquirer is the party who has used the building during said period. The taxable person may waive this exemption if the acquirer is a taxable person with the right to deduction.
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