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A property owner leasing commercial premises intends to sell them to the tenant. The DGT explains that the transaction may be exempt from VAT or subject to it through a waiver of exemption, provided certain requirements are met.
Question posed: Liability and, where applicable, exemption from Value Added Tax regarding said delivery.
The transfer of a building may be exempt from VAT if it is a second or subsequent delivery. However, the seller may waive this exemption if the acquirer is a taxable person with the right to deduction. In the event of a waiver, the reverse charge mechanism shall apply, whereby the acquirer is responsible for declaring and paying the tax.
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