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An individual inquired whether the purchase of a property owned by INVIED is subject to VAT or Stamp Duty (ITPAJD). The Directorate General for Taxes (DGT) ruled that, as it constitutes a first delivery of a building by the developer (the State) and is not exempt, the transaction is subject to VAT at the reduced rate and, due to its formalisation via public deed, to Stamp Duty.
Question posed: Whether the acquisition of the dwelling is subject to Value Added Tax or to the Transfer Tax and Documented Legal Acts Tax.
The transaction constitutes a first delivery of buildings subject to VAT at the reduced rate of 10%, as the State acts as the developer and the acquirer has used the dwelling under a lease agreement without an option to purchase for more than two years. Being subject to VAT, the transfer tax modality of the ITPAJD does not apply, but the public deed is subject to the modality of documented legal acts pursuant to article 31.2 of the TRLITPAJD.
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