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The applicant asks whether the transfer of a plot with unregistered buildings constitutes a supply of goods and how the reverse charge mechanism applies. The DGT rules that a supply of goods occurs if the power of disposal is transferred and that, if the exemption for the second supply is waived, the reverse charge mechanism must be applied.
Question raised: Application of the reverse charge rule contained in Article 84.One.2º.e) in the supply of the plot.
A supply of goods for VAT purposes exists when the power of disposal over a tangible asset is transferred with the powers of an owner, even if there is no transfer of legal ownership or if it is not recorded in the Registry. The sale of the estate with buildings is considered a second exempt supply of buildings. If the taxable person waives said exemption, the reverse charge mechanism shall apply pursuant to Article 84.One.2º.e) of Law 37/1992.
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